Manual processing of GST refund claims for inverted duty, deemed exports and electronic cash ledger balances now permitted with undertakings. Manual processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is permitted until the common portal refund module is available. Claims must be filed in FORM GST RFD-01A per tax period (or quarterly where outward supplies are filed quarterly) after filing corresponding outward returns and a valid GSTR-3B for the preceding period. Provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if statutory compliance for input tax credit is not met. Specified statements and documentary undertakings accompany inverted-duty and deemed export refunds, and nodal officer coordination between Central and State tax authorities is required for sanction and payment.