GST refund reporting mandates daily Excel-based disclosure of applications received, disposed, sanctioned, and rejected across refund categories. Daily reporting of GST refund application disposal was prescribed for all zonal Additional Commissioners, Grade-1, by requiring refund-related information to be furnished in a specified format through the nominated zonal nodal officer to the designated email ID. The instructions continued the earlier directions concerning disposal of daily received refund applications and required the reports to be sent in Excel sheet form on a daily basis. The prescribed statement covered refund categories including excess balance in electronic ledger, export of services with payment of tax, supplies to SEZ units or SEZ developers with or without payment of tax, refund of input tax credit on exports of goods and services without payment of IGST, refund on account of accumulated input tax credit due to inverted tax structure, and recipient of deemed exports.
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Provisions expressly mentioned in the judgment/order text.
GST refund reporting mandates daily Excel-based disclosure of applications received, disposed, sanctioned, and rejected across refund categories.
Daily reporting of GST refund application disposal was prescribed for all zonal Additional Commissioners, Grade-1, by requiring refund-related information to be furnished in a specified format through the nominated zonal nodal officer to the designated email ID. The instructions continued the earlier directions concerning disposal of daily received refund applications and required the reports to be sent in Excel sheet form on a daily basis. The prescribed statement covered refund categories including excess balance in electronic ledger, export of services with payment of tax, supplies to SEZ units or SEZ developers with or without payment of tax, refund of input tax credit on exports of goods and services without payment of IGST, refund on account of accumulated input tax credit due to inverted tax structure, and recipient of deemed exports.
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