GST manual refund procedure extended until the online refund module becomes available, with strict compliance directions issued. Manual refund procedures under the GST framework were continued for claims relating to zero-rated supplies, inverted duty structure, deemed exports and excess input tax credit in the electronic cash ledger until the online refund module becomes available on the GSTN portal. The communication directs officers to circulate the corrigendum to the chief treasury officers and senior treasury officers within their jurisdiction and to ensure that subordinate officers are informed of the revised timeline and that the corrigendum is strictly implemented.
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Provisions expressly mentioned in the judgment/order text.
GST manual refund procedure extended until the online refund module becomes available, with strict compliance directions issued.
Manual refund procedures under the GST framework were continued for claims relating to zero-rated supplies, inverted duty structure, deemed exports and excess input tax credit in the electronic cash ledger until the online refund module becomes available on the GSTN portal. The communication directs officers to circulate the corrigendum to the chief treasury officers and senior treasury officers within their jurisdiction and to ensure that subordinate officers are informed of the revised timeline and that the corrigendum is strictly implemented.
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