Manual filing allowed for GST refunds on inverted duty, deemed exports and electronic cash ledger balances under FORM GST RFD-01A. Manual filing and processing is required for refunds of ITC due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balances; such claims must be submitted in FORM GST RFD-01A (with Statements 1/1A for inverted-duty and Statement 5B for deemed exports), accompanied by required documentary evidences and undertakings, filed monthly (or quarterly for eligible quarterly GSTR-1 filers), and processed under the CGST Act/Rules with specified inter-authority liaison, timelines, and repayment undertakings where provisional sanction is granted.
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 filing allowed for GST refunds on inverted duty, deemed exports and electronic cash ledger balances under FORM GST RFD-01A.
Manual filing and processing is required for refunds of ITC due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balances; such claims must be submitted in FORM GST RFD-01A (with Statements 1/1A for inverted-duty and Statement 5B for deemed exports), accompanied by required documentary evidences and undertakings, filed monthly (or quarterly for eligible quarterly GSTR-1 filers), and processed under the CGST Act/Rules with specified inter-authority liaison, timelines, and repayment undertakings where provisional sanction is granted.
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