https://www.taxtmi.com/circulars?id=56859 Manual filing and processing is required for refunds of ITC due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balances; such claims must be submitted in FORM GST RFD-01A (with Statements 1/1A for inverted-duty and Statement 5B for deemed exports), accompanied by required documentary evidences and undertakings, filed monthly (or quarterly for eligible quarterly GSTR-1 filers), and processed under the CGST Act/Rules with specified inter-authority liaison, timelines, and repayment undertakings where provisional sanction is granted. en-us Tue, 26 Dec 2017 00:00:00 +0530 Fri, 23 Mar 2018 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56859 Manual filing and processing is required for refunds of ITC due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balances; such claims must be submitted in FORM GST RFD-01A (with Statements 1/1A for inverted-duty and Statement 5B for deemed exports), accompanied by required documentary evidences and undertakings, filed monthly (or quarterly for eligible quarterly GSTR-1 filers), and processed under the CGST Act/Rules with specified inter-authority liaison, timelines, and repayment undertakings where provisional sanction is granted. Circulars GST - States Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56859