Manual processing of zero-rated supply refunds: procedural filing, ledger debit/credit and register-based timelines for sanction and payment. Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available. Export refunds via shipping bills are processed on receipt of export manifest/report and valid returns; other zero-rated supply refunds and unutilized ITC refunds require FORM GST RFD-01A submission with supporting documents and ARN proof of debit for ITC claims. Jurisdictional submission rules, one-time deficiency memo procedures, maintenance of refund registers, provisional and final sanction workflows, and re-crediting of rejected amounts via FORM GST PMT-03/FOR M GST RFD-01B are prescribed, with payment responsibilities allocated between central and state authorities.
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 processing of zero-rated supply refunds: procedural filing, ledger debit/credit and register-based timelines for sanction and payment.
Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available. Export refunds via shipping bills are processed on receipt of export manifest/report and valid returns; other zero-rated supply refunds and unutilized ITC refunds require FORM GST RFD-01A submission with supporting documents and ARN proof of debit for ITC claims. Jurisdictional submission rules, one-time deficiency memo procedures, maintenance of refund registers, provisional and final sanction workflows, and re-crediting of rejected amounts via FORM GST PMT-03/FOR M GST RFD-01B are prescribed, with payment responsibilities allocated between central and state authorities.
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