https://www.taxtmi.com/circulars?id=56749 Manual filing and processing in FORM GST RFD-01A is mandated for refunds of input tax credit accumulated due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance while the portal refund module is unavailable. Applicants must file GSTR-1 details and have filed a valid GSTR-3B for the prior period; provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if entitlement conditions are later unmet. Specified statements (Statement 1, 1A, 5B) and prescribed undertakings are required, and State/Central authorities must exchange sanction documents within seven working days to effect payment. en-us Tue, 09 Jan 2018 00:00:00 +0530 Thu, 01 Mar 2018 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56749 Manual filing and processing in FORM GST RFD-01A is mandated for refunds of input tax credit accumulated due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance while the portal refund module is unavailable. Applicants must file GSTR-1 details and have filed a valid GSTR-3B for the prior period; provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if entitlement conditions are later unmet. Specified statements (Statement 1, 1A, 5B) and prescribed undertakings are required, and State/Central authorities must exchange sanction documents within seven working days to effect payment. Circulars GST - States Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56749