https://www.taxtmi.com/circulars?id=56821 Manual processing is required for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal refund module is available. Claims must be filed in FORM GST RFD-01A (with Statements 1/1A for inverted duty and Statement 5B for deemed exports), accompanied by prescribed documentary evidence and undertakings; refunds may be provisionally sanctioned subject to repayment undertakings. Central and State authorities shall nominate nodal officers to coordinate sanction and payment and rejected amounts shall be re-credited to the electronic credit ledger until portal functionality is restored. en-us Thu, 11 Jan 2018 00:00:00 +0530 Tue, 13 Mar 2018 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56821 Manual processing is required for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal refund module is available. Claims must be filed in FORM GST RFD-01A (with Statements 1/1A for inverted duty and Statement 5B for deemed exports), accompanied by prescribed documentary evidence and undertakings; refunds may be provisionally sanctioned subject to repayment undertakings. Central and State authorities shall nominate nodal officers to coordinate sanction and payment and rejected amounts shall be re-credited to the electronic credit ledger until portal functionality is restored. Circulars GST - States Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56821