TaxTMI 
TaxTMI 
Is the option for filing refund application in RFD-01A for inverted duty structure refund still available. Or we have to go for online filing only.
Physical filing for inverted duty structure Refund
19 Jan 2019 
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Inverted duty structure refund: online filing required, manual submission and undertaking permitted when portal is unavailable.
Inverted duty structure refund claims must be filed in FORM GST RFD-01A on the common portal; if portal snags prevent filing, the application may be lodged manually with the jurisdictional GST office and supporting documents submitted physically. Refunds require prior filing of FORM GSTR-1 for the relevant period and a valid FORM GSTR-3B for the preceding period. Where provisional refunds are sanctioned, claimants must provide a manual undertaking to repay the amount with interest if statutory input tax credit conditions are not later met, and must complete Statement 1 and Statement 1A of FORM GST RFD-01A. (AI Summary)
Inverted duty structure refund claims must be filed in FORM GST RFD-01A on the common portal; if portal snags prevent filing, the application may be lodged manually with the jurisdictional GST office and supporting documents submitted physically. Refunds require prior filing of FORM GSTR-1 for the relevant period and a valid FORM GSTR-3B for the preceding period. Where provisional refunds are sanctioned, claimants must provide a manual undertaking to repay the amount with interest if statutory input tax credit conditions are not later met, and must complete Statement 1 and Statement 1A of FORM GST RFD-01A. (AI Summary)