Manual GST refund filing for inverted duty, deemed exports and cash ledger balances permitted with procedural safeguards. Manual processing of refund claims is authorised for inverted duty structure, deemed exports and excess electronic cash ledger balances while the portal refund module is unavailable. Claims must be filed in FORM GST RFD-01A (monthly, or quarterly for registrants filing GSTR-1 quarterly), only after furnishing the corresponding GSTR-1 details and filing GSTR-3B for the preceding period. Provisional refunds may be sanctioned on submission of a manual undertaking to repay any incorrectly sanctioned amount with interest. Specific statements of RFD-01A apply and refund orders must be communicated to the counterpart authority within seven working days.