Zero-rated supplies refunds require manual filing and processing with prescribed forms, registers, and timelines until portal activation. Manual filing and processing are required for refunds relating to zero-rated supplies until the common portal refund module is available. Claimants must file prescribed refund forms, submit printed copies with supporting documents to the jurisdictional proper officer, and, where unutilized input tax credit is claimed, generate a proof of debit from the electronic credit ledger to accompany the manual submission. Jurisdictional officers must record all steps in refund registers, follow timelines for acknowledgment, provisional sanction and final disposal, and re-credit rejected amounts to the electronic credit ledger using prescribed orders.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Zero-rated supplies refunds require manual filing and processing with prescribed forms, registers, and timelines until portal activation.
Manual filing and processing are required for refunds relating to zero-rated supplies until the common portal refund module is available. Claimants must file prescribed refund forms, submit printed copies with supporting documents to the jurisdictional proper officer, and, where unutilized input tax credit is claimed, generate a proof of debit from the electronic credit ledger to accompany the manual submission. Jurisdictional officers must record all steps in refund registers, follow timelines for acknowledgment, provisional sanction and final disposal, and re-credit rejected amounts to the electronic credit ledger using prescribed orders.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
