Manual processing of refund claims for zero-rated supplies ensures offline filing, verification and disbursement until portal functionality resumes. Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is available: exporters may claim refund of IGST paid by shipping bill deemed as application, while suppliers claiming refund of unutilized input tax credit or refunds for supplies to SEZs must submit FORM GST RFD-01A (printout) with supporting documents to the jurisdictional proper officer and, where ITC refunds are claimed, provide the portal-generated proof of debit (ARN). The circular prescribes manual issuance and recording of acknowledgements, deficiency memos, provisional and final orders using prescribed forms and statutory timelines.
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Provisions expressly mentioned in the judgment/order text.
Manual processing of refund claims for zero-rated supplies ensures offline filing, verification and disbursement until portal functionality resumes.
Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is available: exporters may claim refund of IGST paid by shipping bill deemed as application, while suppliers claiming refund of unutilized input tax credit or refunds for supplies to SEZs must submit FORM GST RFD-01A (printout) with supporting documents to the jurisdictional proper officer and, where ITC refunds are claimed, provide the portal-generated proof of debit (ARN). The circular prescribes manual issuance and recording of acknowledgements, deficiency memos, provisional and final orders using prescribed forms and statutory timelines.
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