Manual refund processing for inverted duty, deemed exports and electronic cash ledger balances continues pending portal availability. Refunds for inverted duty credit, deemed exports and excess electronic cash ledger balances must be filed and processed manually in FORM GST RFD-01A until the portal module is available; claimants must submit specified statements (including Statement 1/1A for inverted duty and Statement 5B for deemed exports), required documentary evidence and undertakings, ensure prior return filings as preconditions, and comply with procedures for debiting/crediting ledgers, communication between Central and State nodal officers, and prohibitions on previously claimed drawback.
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 inverted duty, deemed exports and electronic cash ledger balances continues pending portal availability.
Refunds for inverted duty credit, deemed exports and excess electronic cash ledger balances must be filed and processed manually in FORM GST RFD-01A until the portal module is available; claimants must submit specified statements (including Statement 1/1A for inverted duty and Statement 5B for deemed exports), required documentary evidence and undertakings, ensure prior return filings as preconditions, and comply with procedures for debiting/crediting ledgers, communication between Central and State nodal officers, and prohibitions on previously claimed drawback.
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