GST refund receipt procedure sets out user creation, endorsement, and acknowledgement generation for manual refund applications. Procedure is prescribed for generating and issuing receipts for manual refund applications relating to zero-rated supplies under GST. Each location's Local Administrator must create a user in the departmental refund module for the relevant assessment office, nominate an employee to generate refund receipts, and set up login access through the departmental portal. Before receipt generation, the refund application must be endorsed by the Assessing Officer or, if absent, another sector officer. The authorised user then enters the GSTIN and refund details, and the system generates a unique acknowledgement number and printable receipt. The process applies only to GST refund applications, not VAT refunds.