https://www.taxtmi.com/circulars?id=56750 Manual processing of refunds for inverted duty structure, deemed exports and excess electronic cash ledger balances is authorised; claims are to be filed in FORM GST RFD-01A with prescribed statements (Statement 1 and 1A for inverted duty, Statement 5B for deemed exports), after filing the relevant FORM GSTR-1 and a valid FORM GSTR-3B for the preceding period. Applicants must provide a manual undertaking to repay provisionally sanctioned amounts with interest if compliance is later found lacking. Central and State authorities shall nominate nodal officers to exchange sanction orders, applications and ARNs by e-mail and coordinate payment through FORM GST RFD-05 and DDO/PAO mechanisms, observing statutory sanction timelines. en-us Tue, 06 Feb 2018 00:00:00 +0530 Thu, 01 Mar 2018 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56750 Manual processing of refunds for inverted duty structure, deemed exports and excess electronic cash ledger balances is authorised; claims are to be filed in FORM GST RFD-01A with prescribed statements (Statement 1 and 1A for inverted duty, Statement 5B for deemed exports), after filing the relevant FORM GSTR-1 and a valid FORM GSTR-3B for the preceding period. Applicants must provide a manual undertaking to repay provisionally sanctioned amounts with interest if compliance is later found lacking. Central and State authorities shall nominate nodal officers to exchange sanction orders, applications and ARNs by e-mail and coordinate payment through FORM GST RFD-05 and DDO/PAO mechanisms, observing statutory sanction timelines. Circulars GST - States Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56750