Manual refund filing for inverted duty structure, deemed exports and ledger balances allows provisional sanction with undertakings for compliance. Manual processing is authorised for refunds due to inverted duty structure, deemed exports and excess electronic cash ledger balances until portal functionality exists. Refunds must be filed in FORM GST RFD-01A (monthly, or quarterly where GSTR-1 quarterly filing is permitted) after furnishing GSTR-1 and with a valid prior GSTR-3B. Provisional sanction may be granted subject to a manual undertaking to repay refunded amounts with interest if ITC entitlement conditions are not met. Specific statements (Statements 1, 1A, and 5B) and documentary undertakings are required for inverted duty and deemed export claims.
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 refund filing for inverted duty structure, deemed exports and ledger balances allows provisional sanction with undertakings for compliance.
Manual processing is authorised for refunds due to inverted duty structure, deemed exports and excess electronic cash ledger balances until portal functionality exists. Refunds must be filed in FORM GST RFD-01A (monthly, or quarterly where GSTR-1 quarterly filing is permitted) after furnishing GSTR-1 and with a valid prior GSTR-3B. Provisional sanction may be granted subject to a manual undertaking to repay refunded amounts with interest if ITC entitlement conditions are not met. Specific statements (Statements 1, 1A, and 5B) and documentary undertakings are required for inverted duty and deemed export claims.
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