Inverted duty structure refunds must be filed manually and processed with undertakings until the portal module is available. Manual processing is required for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal refund module is available. Claims must be filed in FORM GST RFD-01A (with Statements 1/1A for inverted duty and Statement 5B for deemed exports), accompanied by prescribed documentary evidence and undertakings; refunds may be provisionally sanctioned subject to repayment undertakings. Central and State authorities shall nominate nodal officers to coordinate sanction and payment and rejected amounts shall be re-credited to the electronic credit ledger until portal functionality is restored.
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.
Inverted duty structure refunds must be filed manually and processed with undertakings until the portal module is available.
Manual processing is required for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal refund module is available. Claims must be filed in FORM GST RFD-01A (with Statements 1/1A for inverted duty and Statement 5B for deemed exports), accompanied by prescribed documentary evidence and undertakings; refunds may be provisionally sanctioned subject to repayment undertakings. Central and State authorities shall nominate nodal officers to coordinate sanction and payment and rejected amounts shall be re-credited to the electronic credit ledger until portal functionality is restored.
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