https://www.taxtmi.com/circulars?id=56824 Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is available: exporters may claim refund of IGST paid by shipping bill deemed as application, while suppliers claiming refund of unutilized input tax credit or refunds for supplies to SEZs must submit FORM GST RFD-01A (printout) with supporting documents to the jurisdictional proper officer and, where ITC refunds are claimed, provide the portal-generated proof of debit (ARN). The circular prescribes manual issuance and recording of acknowledgements, deficiency memos, provisional and final orders using prescribed forms and statutory timelines. en-us Thu, 11 Jan 2018 00:00:00 +0530 Tue, 13 Mar 2018 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56824 Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is available: exporters may claim refund of IGST paid by shipping bill deemed as application, while suppliers claiming refund of unutilized input tax credit or refunds for supplies to SEZs must submit FORM GST RFD-01A (printout) with supporting documents to the jurisdictional proper officer and, where ITC refunds are claimed, provide the portal-generated proof of debit (ARN). The circular prescribes manual issuance and recording of acknowledgements, deficiency memos, provisional and final orders using prescribed forms and statutory timelines. Circulars GST - States Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56824