Refund claims for inverted duty, deemed exports and electronic cash ledger balances must be filed and processed manually. Manual filing and processing of refund claims for inverted duty structure, deemed exports, and excess electronic cash ledger balances is required until the portal refund module is available; claims must be made in FORM GST RFD-01A (monthly, with quarterly option for eligible small taxpayers), accompanied by prescribed statements (Statement-1/1A for inverted duty, Statement-5B for deemed exports) and necessary undertakings, with provisional sanctions subject to repayment undertakings and inter-authority communication via designated nodal officers for payment.
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.
Refund claims for inverted duty, deemed exports and electronic cash ledger balances must be filed and processed manually.
Manual filing and processing of refund claims for inverted duty structure, deemed exports, and excess electronic cash ledger balances is required until the portal refund module is available; claims must be made in FORM GST RFD-01A (monthly, with quarterly option for eligible small taxpayers), accompanied by prescribed statements (Statement-1/1A for inverted duty, Statement-5B for deemed exports) and necessary undertakings, with provisional sanctions subject to repayment undertakings and inter-authority communication via designated nodal officers for payment.
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