Manual refund processing for zero-rated supplies ensures offline filing and prescribed register-based processing until portal module is available. Manual filing and processing of refund claims for zero-rated supplies is required until the refund module on the common portal is available. Exporters' shipping bills may serve as refund applications where export reports and valid returns have been filed; other suppliers must submit printouts of FORM GST RFD-01A with supporting documents to the jurisdictional proper officer. Claims for unutilized input tax credit require portal debit of the electronic credit ledger and ARN generation to be furnished with the manual submission. All actions, acknowledgements, deficiency memos, provisional and final orders, and re-crediting must be recorded in refund registers and processed using prescribed forms.
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 refund processing for zero-rated supplies ensures offline filing and prescribed register-based processing until portal module is available.
Manual filing and processing of refund claims for zero-rated supplies is required until the refund module on the common portal is available. Exporters' shipping bills may serve as refund applications where export reports and valid returns have been filed; other suppliers must submit printouts of FORM GST RFD-01A with supporting documents to the jurisdictional proper officer. Claims for unutilized input tax credit require portal debit of the electronic credit ledger and ARN generation to be furnished with the manual submission. All actions, acknowledgements, deficiency memos, provisional and final orders, and re-crediting must be recorded in refund registers and processed using prescribed forms.
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