https://www.taxtmi.com/circulars?id=56552 Manual filing and processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is required until the portal module is available. Claims must be submitted in FORM GST RFD-01A with specified statements (Statement 1, 1A, 5B) and documentary undertakings; monthly filing is standard unless quarterly filing is elected. Provisional sanctions may be granted subject to a manual undertaking to repay with interest if ineligibility is later discovered. Jurisdictional officers, nodal liaison via e-mail, re-credit procedures, and seven-working-day inter-authority communication are prescribed. en-us Thu, 21 Dec 2017 00:00:00 +0530 Tue, 19 Nov 2019 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56552 Manual filing and processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is required until the portal module is available. Claims must be submitted in FORM GST RFD-01A with specified statements (Statement 1, 1A, 5B) and documentary undertakings; monthly filing is standard unless quarterly filing is elected. Provisional sanctions may be granted subject to a manual undertaking to repay with interest if ineligibility is later discovered. Jurisdictional officers, nodal liaison via e-mail, re-credit procedures, and seven-working-day inter-authority communication are prescribed. Circulars GST Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56552