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

GST refunds for inverted duty, deemed exports and cash ledger require manual filing in prescribed refund form with undertakings.

Manual refund processing is required for refunds of unutilized input tax credit due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance. Claimants must file FORM GST RFD-01A (with Statement I/1A for inverted duty and Statement 5B for deemed exports), submit required undertakings, ensure preceding FORM GSTR-1 and a valid FORM GSTR-3B are filed, and comply with statutory timelines. Central and State authorities will nominate nodal officers to exchange sanction orders and refund documents by e-mail for payment processing.