Manual processing of zero-rated supply refund claims prescribes forms, proof of debit, timelines and ledger re-credit procedures. Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is operational. Claimants must submit FORM GST RFD-01A printouts with ARN/proof of debit and supporting documents to the jurisdictional proper officer; acknowledgements (FORM GST RFD-02) are to be issued within 15 days, provisional refunds (FORM GST RFD-04) within seven days, and final sanction/rejection (FORM GST RFD-06) within sixty days of a complete application. Rejected amounts must be recredited to the electronic credit ledger by prescribed orders and payments are made by the respective Central or State pay authority.
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Provisions expressly mentioned in the judgment/order text.
Manual processing of zero-rated supply refund claims prescribes forms, proof of debit, timelines and ledger re-credit procedures.
Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is operational. Claimants must submit FORM GST RFD-01A printouts with ARN/proof of debit and supporting documents to the jurisdictional proper officer; acknowledgements (FORM GST RFD-02) are to be issued within 15 days, provisional refunds (FORM GST RFD-04) within seven days, and final sanction/rejection (FORM GST RFD-06) within sixty days of a complete application. Rejected amounts must be recredited to the electronic credit ledger by prescribed orders and payments are made by the respective Central or State pay authority.
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