Refund claims procedure for inverted duty, deemed exports and electronic cash ledger balances moves to manual filing and processing. Manual processing is required for refunds relating to unutilized input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances, to be filed in FORM GST RFD-01A (monthly, or quarterly for GSTR 1 quarterly filers). Applicants must have filed GSTR 1 for the period and a valid prior GSTR 3B; provisional refunds require a manual undertaking to repay with interest if credit conditions are unmet. Statements 1 and 1A (inverted duty) and Statement 5B (deemed exports) must be furnished, and Central and State authorities shall nominate nodal officers to exchange sanction orders and facilitate payment.
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Provisions expressly mentioned in the judgment/order text.
Refund claims procedure for inverted duty, deemed exports and electronic cash ledger balances moves to manual filing and processing.
Manual processing is required for refunds relating to unutilized input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances, to be filed in FORM GST RFD-01A (monthly, or quarterly for GSTR 1 quarterly filers). Applicants must have filed GSTR 1 for the period and a valid prior GSTR 3B; provisional refunds require a manual undertaking to repay with interest if credit conditions are unmet. Statements 1 and 1A (inverted duty) and Statement 5B (deemed exports) must be furnished, and Central and State authorities shall nominate nodal officers to exchange sanction orders and facilitate payment.
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