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of <h1>Manual GST Refund Claims: Submit Monthly Using FORM GST RFD-01A; Follow CGST Act Rules for Compliance.</h1> The circular addresses the manual filing and processing of refund claims under the Goods and Services Tax (GST) framework due to the unavailability of an online refund module. It mandates manual submission of documents for refund claims related to the inverted duty structure, deemed exports, and excess electronic cash ledger balances. Refunds must be filed monthly using FORM GST RFD-01A, with quarterly submissions allowed for smaller businesses. Specific forms and statements are required for different refund types. The circular emphasizes compliance with the CGST Act and Rules, coordination between Central and State tax authorities, and outlines the process for refund claims and payments.
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