https://www.taxtmi.com/circulars?id=56882 Manual filing of refund applications is prescribed until the GST refund module becomes available for claims relating to inverted duty structure, deemed exports and excess balance in the electronic cash ledger. Refund claims for unused input tax credit, deemed export supplies and electronic cash ledger balance are to be submitted in the prescribed refund form with required statements, supporting documents and affidavits. The circular also requires compliance with return-filing conditions, reciprocal declarations to prevent double claims, ledger debit or re-credit as applicable, and coordinated processing through designated nodal officers. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 21 Apr 2026 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56882 Manual filing of refund applications is prescribed until the GST refund module becomes available for claims relating to inverted duty structure, deemed exports and excess balance in the electronic cash ledger. Refund claims for unused input tax credit, deemed export supplies and electronic cash ledger balance are to be submitted in the prescribed refund form with required statements, supporting documents and affidavits. The circular also requires compliance with return-filing conditions, reciprocal declarations to prevent double claims, ledger debit or re-credit as applicable, and coordinated processing through designated nodal officers. Circulars GST - States Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56882