Manual filing of GST refund claims for zero-rated supplies prescribed; forms, registers and timelines required. Manual filing and processing of refund claims for zero-rated supplies is required while the portal refund module is unavailable: submit printouts of FORM GST RFD-01A and supporting documents to the jurisdictional proper officer; for unutilized ITC the electronic credit ledger must be debited to generate an ARN which must accompany the manual submission; maintain bounded refund registers; follow timelines of 15 days acknowledgement, 7 days provisional refund and 60 days final order; rejected amounts to be re-credited by FORM GST PMT-03 and actual credit via FORM GST RFD-01B; payment handled by Central/State authorities with mandated inter-authority communication.
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.
Manual filing of GST refund claims for zero-rated supplies prescribed; forms, registers and timelines required.
Manual filing and processing of refund claims for zero-rated supplies is required while the portal refund module is unavailable: submit printouts of FORM GST RFD-01A and supporting documents to the jurisdictional proper officer; for unutilized ITC the electronic credit ledger must be debited to generate an ARN which must accompany the manual submission; maintain bounded refund registers; follow timelines of 15 days acknowledgement, 7 days provisional refund and 60 days final order; rejected amounts to be re-credited by FORM GST PMT-03 and actual credit via FORM GST RFD-01B; payment handled by Central/State authorities with mandated inter-authority communication.
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