Zero-rated supply refund claims require manual FORM RFD-01A filing, portal computation, and submission to the jurisdictional officer. Refunds for zero-rated supplies, inverted duty credit, deemed exports and electronic ledger balances shall be claimed by filing FORM GST RFD-01A on the GST portal and submitting the printed ARN receipt and prescribed annexures to the jurisdictional proper officer; Table 3A must be populated using figures from FORM GSTR-3B and the rule 89(4) formula, the portal will auto-calculate eligible refund across tax heads, required statements and documentary evidence must be attached, acknowledgements or deficiency memos are to be issued within 15 days, and admissible refunds will be disbursed to the registered or amended bank account while wrongly claimed amounts are recoverable with interest and possible prosecution.
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.
Zero-rated supply refund claims require manual FORM RFD-01A filing, portal computation, and submission to the jurisdictional officer.
Refunds for zero-rated supplies, inverted duty credit, deemed exports and electronic ledger balances shall be claimed by filing FORM GST RFD-01A on the GST portal and submitting the printed ARN receipt and prescribed annexures to the jurisdictional proper officer; Table 3A must be populated using figures from FORM GSTR-3B and the rule 89(4) formula, the portal will auto-calculate eligible refund across tax heads, required statements and documentary evidence must be attached, acknowledgements or deficiency memos are to be issued within 15 days, and admissible refunds will be disbursed to the registered or amended bank account while wrongly claimed amounts are recoverable with interest and possible prosecution.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
