Manual refund processing for zero-rated supplies: filing, provisional and final sanction procedures with ledger debit and re-credit steps. Manual procedure requires shipping bills to serve as refund applications for exported goods subject to valid returns; other zero-rated refunds use printouts of FORM GST RFD-01A and supporting documents filed with the jurisdictional proper officer. Refunds of unutilized input tax credit must be filed on the portal to generate an ARN and debit the electronic credit ledger, then submitted manually with evidence. Acknowledgement (FORM GST RFD-02) is issued within 15 days, provisional refund within 7 days, and final disposal within 60 days; rejected debits are re-credited by order in FORM GST PMT-03 and credited via FORM GST RFD-01B.
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 zero-rated supplies: filing, provisional and final sanction procedures with ledger debit and re-credit steps.
Manual procedure requires shipping bills to serve as refund applications for exported goods subject to valid returns; other zero-rated refunds use printouts of FORM GST RFD-01A and supporting documents filed with the jurisdictional proper officer. Refunds of unutilized input tax credit must be filed on the portal to generate an ARN and debit the electronic credit ledger, then submitted manually with evidence. Acknowledgement (FORM GST RFD-02) is issued within 15 days, provisional refund within 7 days, and final disposal within 60 days; rejected debits are re-credited by order in FORM GST PMT-03 and credited via FORM GST RFD-01B.
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