Manual refund procedure under GST extended until online refund module becomes available, covering pending claims only. Manual refund procedures under the Uttar Pradesh GST framework were continued pending availability of the online refund module on the GSTN portal. The circular extends the manual refund system up to 31.12.2019 for refund claims relating to zero-rated supplies, inverted duty structure, deemed exports, and excess ITC in the electronic cash ledger. The extended arrangement is limited to pending refund applications received up to 26.09.2019 and was circulated for compliance by zonal and treasury officers.
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Manual refund procedure under GST extended until online refund module becomes available, covering pending claims only.
Manual refund procedures under the Uttar Pradesh GST framework were continued pending availability of the online refund module on the GSTN portal. The circular extends the manual refund system up to 31.12.2019 for refund claims relating to zero-rated supplies, inverted duty structure, deemed exports, and excess ITC in the electronic cash ledger. The extended arrangement is limited to pending refund applications received up to 26.09.2019 and was circulated for compliance by zonal and treasury officers.
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