Manual GST refund procedure continues for zero-rated supplies, inverted duty claims, deemed exports, and excess input tax credit. Manual refund procedure under GST continues for zero-rated supply, inverted duty structure, deemed export, and excess input tax credit claims until the online refund module is available on the GSTN portal. The earlier directions governing filing and disposal of manual refund applications remain applicable. A corrigendum to the Government Order dated 23.02.2018 has been circulated, with instructions to provide copies to district treasury officers and ensure strict compliance by subordinate officers.
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 GST refund procedure continues for zero-rated supplies, inverted duty claims, deemed exports, and excess input tax credit.
Manual refund procedure under GST continues for zero-rated supply, inverted duty structure, deemed export, and excess input tax credit claims until the online refund module is available on the GSTN portal. The earlier directions governing filing and disposal of manual refund applications remain applicable. A corrigendum to the Government Order dated 23.02.2018 has been circulated, with instructions to provide copies to district treasury officers and ensure strict compliance by subordinate officers.
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