https://www.taxtmi.com/circulars?id=56880 Manual procedure requires shipping bills to serve as refund applications for exported goods subject to valid returns; other zero-rated refunds use printouts of FORM GST RFD-01A and supporting documents filed with the jurisdictional proper officer. Refunds of unutilized input tax credit must be filed on the portal to generate an ARN and debit the electronic credit ledger, then submitted manually with evidence. Acknowledgement (FORM GST RFD-02) is issued within 15 days, provisional refund within 7 days, and final disposal within 60 days; rejected debits are re-credited by order in FORM GST PMT-03 and credited via FORM GST RFD-01B. en-us Tue, 28 Nov 2017 00:00:00 +0530 Mon, 02 Mar 2026 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56880 Manual procedure requires shipping bills to serve as refund applications for exported goods subject to valid returns; other zero-rated refunds use printouts of FORM GST RFD-01A and supporting documents filed with the jurisdictional proper officer. Refunds of unutilized input tax credit must be filed on the portal to generate an ARN and debit the electronic credit ledger, then submitted manually with evidence. Acknowledgement (FORM GST RFD-02) is issued within 15 days, provisional refund within 7 days, and final disposal within 60 days; rejected debits are re-credited by order in FORM GST PMT-03 and credited via FORM GST RFD-01B. Circulars GST - States Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56880