Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.
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GST refund processing requires manual applications, prescribed undertakings, inter-authority payment coordination, and bars credit refunds where drawback is availed.
Manual GST refund processing applies to accumulated input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal module is available. Applications in FORM GST RFD-01A require prescribed periodic returns, supporting statements and, where applicable, undertakings. Deemed-export claims may be made by the supplier or recipient subject to reciprocal non-claim undertakings. Rejected debits are re-credited to the electronic credit ledger, while Central and State tax authorities coordinate payment of their respective sanctioned components. Accumulated input tax credit refund is unavailable where GST drawback has been availed.