Manual processing of zero-rated supply refunds: prescribed forms, registers and inter-authority payment coordination govern claims handling. Manual processing is required for refund claims on zero-rated supplies until the refund module is available. Claimants must file prescribed refund forms and supporting documents with the jurisdictional officer; ITC-based claims require a portal-generated proof of debit to be submitted manually. Officers must record applications in refund registers, issue deficiency memos, grant provisional refunds, conduct detailed verification (including return and shipping validation), and issue final sanction or rejection with re-crediting to the electronic credit ledger where applicable. Payment is made by the relevant central or state authority after inter-authority communication.
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 processing of zero-rated supply refunds: prescribed forms, registers and inter-authority payment coordination govern claims handling.
Manual processing is required for refund claims on zero-rated supplies until the refund module is available. Claimants must file prescribed refund forms and supporting documents with the jurisdictional officer; ITC-based claims require a portal-generated proof of debit to be submitted manually. Officers must record applications in refund registers, issue deficiency memos, grant provisional refunds, conduct detailed verification (including return and shipping validation), and issue final sanction or rejection with re-crediting to the electronic credit ledger where applicable. Payment is made by the relevant central or state authority after inter-authority communication.
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