https://www.taxtmi.com/circulars?id=56778 Manual filing and processing of refunds is required until the portal module is available for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances. Claims must be made using FORM GST RFD-01A (monthly or quarterly where applicable), accompanied by specified statements (Statement-1, 1A, 5B as relevant), documentary evidence and reciprocal undertakings where required; provisional sanction requires an undertaking to repay with interest if input tax credit conditions are later found unmet. State and Central tax authorities must coordinate via nominated nodal officers, communicate sanction orders within seven working days, and re-credit rejected amounts to the electronic credit ledger until portal forms are available. en-us Thu, 21 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56778 Manual filing and processing of refunds is required until the portal module is available for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances. Claims must be made using FORM GST RFD-01A (monthly or quarterly where applicable), accompanied by specified statements (Statement-1, 1A, 5B as relevant), documentary evidence and reciprocal undertakings where required; provisional sanction requires an undertaking to repay with interest if input tax credit conditions are later found unmet. State and Central tax authorities must coordinate via nominated nodal officers, communicate sanction orders within seven working days, and re-credit rejected amounts to the electronic credit ledger until portal forms are available. Circulars GST - States Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56778