Manual GST refund procedure extended to a later specified date, conditional on no further extension and pending online module rollout. The existing manual refund procedure for GST returns, as authorized by the prior government order and corrigendum, is extended until the stated extended date to allow continued manual processing until the GSTN online refund module is available, provided no further extension beyond that date will be required; all other conditions of the earlier orders remain in force and the extension is issued with Finance Department concurrence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual GST refund procedure extended to a later specified date, conditional on no further extension and pending online module rollout.
The existing manual refund procedure for GST returns, as authorized by the prior government order and corrigendum, is extended until the stated extended date to allow continued manual processing until the GSTN online refund module is available, provided no further extension beyond that date will be required; all other conditions of the earlier orders remain in force and the extension is issued with Finance Department concurrence.
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