Manual filing of refund claims for zero-rated supplies requires FORM GST RFD-01A, ARN proof, prescribed registers, and statutory timelines. Manual processing requires submission of printed FORM GST RFD-01A (or shipping bill for specified exports) with supporting documents and the portal-generated ARN where applicable; the jurisdictional officer records the claim in a refund register, validates returns and export data against portal/ICEGATE, issues acknowledgement or deficiency memos in prescribed forms and processes provisional and final orders using the statutory forms, with recredit by FORM GST PMT-03 and payment coordination between State and Central authorities.
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 filing of refund claims for zero-rated supplies requires FORM GST RFD-01A, ARN proof, prescribed registers, and statutory timelines.
Manual processing requires submission of printed FORM GST RFD-01A (or shipping bill for specified exports) with supporting documents and the portal-generated ARN where applicable; the jurisdictional officer records the claim in a refund register, validates returns and export data against portal/ICEGATE, issues acknowledgement or deficiency memos in prescribed forms and processes provisional and final orders using the statutory forms, with recredit by FORM GST PMT-03 and payment coordination between State and Central authorities.
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