Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

Manual refund processing for inverted duty, deemed exports and excess cash ledger requires specified forms, undertakings and nodal liaison.

Manual processing is required for refunds of ITC accumulated due to inverted duty structure, deemed export supplies, and excess balance in the electronic cash ledger; such claims must be filed in FORM GST RFD-01A (monthly, or quarterly for eligible quarterly GSTR-1 filers) after filing requisite GSTR returns. Applicants must provide a manual undertaking for provisional sanctions, complete prescribed statements (Statement 1/1A for inverted duty, Statement 5B for deemed exports), and furnish documentary evidence and counterparty undertakings for deemed exports. Nodal officers of Central and State tax authorities shall liaise by dedicated e-mail for sanction communication and payment, and rejected amounts shall be re credited by FORM GST RFD-1B until portal functionality is restored.