Manual refund procedure for zero-rated supplies: offline filing, prescribed forms, documentary proofs, and administrative processing timelines. Manual processing applies to refunds for zero-rated supplies where FORM GST RFD-01A printouts and supporting documents are physically filed with the jurisdictional officer; unutilized input tax credit claims require an electronic credit ledger debit and ARN proof from the portal, and all communications and actions (acknowledgement, deficiency memo, provisional and final orders, payment advice, recrediting via FORM GST PMT-03/ RFD-01B) must be recorded in prescribed refund registers and processed per the TNGST Rules until the portal module is available.
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 procedure for zero-rated supplies: offline filing, prescribed forms, documentary proofs, and administrative processing timelines.
Manual processing applies to refunds for zero-rated supplies where FORM GST RFD-01A printouts and supporting documents are physically filed with the jurisdictional officer; unutilized input tax credit claims require an electronic credit ledger debit and ARN proof from the portal, and all communications and actions (acknowledgement, deficiency memo, provisional and final orders, payment advice, recrediting via FORM GST PMT-03/ RFD-01B) must be recorded in prescribed refund registers and processed per the TNGST Rules until the portal module is available.
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