Manual refund processing for inverted duty, deemed exports and cash ledger requires RFD-01A, specified statements and undertakings. Manual filing and processing in FORM GST RFD-01A is mandated for refunds of input tax credit accumulated due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance while the portal refund module is unavailable. Applicants must file GSTR-1 details and have filed a valid GSTR-3B for the prior period; provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if entitlement conditions are later unmet. Specified statements (Statement 1, 1A, 5B) and prescribed undertakings are required, and State/Central authorities must exchange sanction documents within seven working days to effect payment.
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 refund processing for inverted duty, deemed exports and cash ledger requires RFD-01A, specified statements and undertakings.
Manual filing and processing in FORM GST RFD-01A is mandated for refunds of input tax credit accumulated due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance while the portal refund module is unavailable. Applicants must file GSTR-1 details and have filed a valid GSTR-3B for the prior period; provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if entitlement conditions are later unmet. Specified statements (Statement 1, 1A, 5B) and prescribed undertakings are required, and State/Central authorities must exchange sanction documents within seven working days to effect payment.
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