Manual filing and processing of refund claims for zero-rated supplies continues until the portal refund module is operational. Manual filing and processing of refund claims for zero-rated supplies will continue until the portal refund module is available. Exporter shipping bills are deemed refund applications upon filing export manifest and a valid FORM GSTR-3/3B. Suppliers must file FORM GST RFD-01A and submit printed forms with supporting documents to the jurisdictional officer; unutilized input tax credit claims will be debited from the electronic credit ledger with ARN proof. All communications and orders in the FORM GST RFD series shall be issued manually within prescribed timelines, and rejected amounts shall be re-credited by FORM GST PMT-03 and FORM GST RFD-01B.
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 and processing of refund claims for zero-rated supplies continues until the portal refund module is operational.
Manual filing and processing of refund claims for zero-rated supplies will continue until the portal refund module is available. Exporter shipping bills are deemed refund applications upon filing export manifest and a valid FORM GSTR-3/3B. Suppliers must file FORM GST RFD-01A and submit printed forms with supporting documents to the jurisdictional officer; unutilized input tax credit claims will be debited from the electronic credit ledger with ARN proof. All communications and orders in the FORM GST RFD series shall be issued manually within prescribed timelines, and rejected amounts shall be re-credited by FORM GST PMT-03 and FORM GST RFD-01B.
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 
