https://www.taxtmi.com/circulars?id=56776 Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available. Export refunds via shipping bills are processed on receipt of export manifest/report and valid returns; other zero-rated supply refunds and unutilized ITC refunds require FORM GST RFD-01A submission with supporting documents and ARN proof of debit for ITC claims. Jurisdictional submission rules, one-time deficiency memo procedures, maintenance of refund registers, provisional and final sanction workflows, and re-crediting of rejected amounts via FORM GST PMT-03/FOR M GST RFD-01B are prescribed, with payment responsibilities allocated between central and state authorities. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 08 Mar 2018 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56776 Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available. Export refunds via shipping bills are processed on receipt of export manifest/report and valid returns; other zero-rated supply refunds and unutilized ITC refunds require FORM GST RFD-01A submission with supporting documents and ARN proof of debit for ITC claims. Jurisdictional submission rules, one-time deficiency memo procedures, maintenance of refund registers, provisional and final sanction workflows, and re-crediting of rejected amounts via FORM GST PMT-03/FOR M GST RFD-01B are prescribed, with payment responsibilities allocated between central and state authorities. Circulars GST - States Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56776