Manual refund procedure extended until the GSTN online refund module becomes available, with prior conditions continuing unchanged. The manual refund procedure in the Commercial Tax Department is extended until the online refund module becomes available on the GSTN portal. The earlier Government Order issued on 23.02.2018, as corrected on 21.03.2018, had initially applied the manual refund system up to 30.06.2018 and was later extended up to 30.09.2019. This arrangement is further continued up to 31.12.2019, while all other terms and conditions remain unchanged.