Manual processing of zero-rated supply refunds: prescribed forms, ARN debit proof, provisional and final sanction procedures. Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available: exporters' shipping bills serve as refund applications for exported goods once export reports and valid returns are filed; other zero-rated refunds and claims for unutilised input tax credit must be filed using the prescribed refund form with a printout and supporting documents submitted to the jurisdictional proper officer, and amounts claimed for unutilised credit must be debited from the electronic credit ledger with proof of debit included in the manual submission.
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, ARN debit proof, provisional and final sanction procedures.
Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available: exporters' shipping bills serve as refund applications for exported goods once export reports and valid returns are filed; other zero-rated refunds and claims for unutilised input tax credit must be filed using the prescribed refund form with a printout and supporting documents submitted to the jurisdictional proper officer, and amounts claimed for unutilised credit must be debited from the electronic credit ledger with proof of debit included in the manual submission.
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