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of <h1>Manual Refund Process for Zero-Rated Supplies Explained: Filing, Timelines, and Communication Until GST Portal is Ready.</h1> The circular addresses the manual filing and processing of refund claims for zero-rated supplies due to the unavailability of the refund module on the GST portal. It outlines the process for registered persons to claim refunds on integrated tax paid for zero-rated supplies or unutilized input tax credit. The manual procedure involves submitting specific forms and documents to jurisdictional officers, maintaining refund registers, and adhering to timelines for provisional and final refund sanctions. Communication between tax authorities is required to ensure payment of sanctioned refunds. The circular emphasizes uniformity and clarity in processing these claims until the online module is operational.
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