Manual refund procedures extended for GST refund claims until the online module becomes available on the GSTN portal. Manual refund procedures under the Uttar Pradesh GST framework were extended for claims relating to zero-rated supplies, inverted duty structure, deemed exports, and excess input tax credit in the electronic cash ledger. The earlier manual refund system had been continued through successive government orders, and the period was further extended up to 30 June 2019 pending availability of the online refund module on the GSTN portal. The communication also directed circulation of the memorandum to district treasury officers and compliance by subordinate officers.