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    <title>Manual filing and processing of refund claims in respect of zero-rated supplies</title>
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    <description>Manual processing of refund claims for zero-rated supplies is required until the refund module on the common portal is operational. Applicants must file FORM GST RFD-01A (with printout and documentary evidence) and, where ITC refunds are claimed, accompany submission with the portal-generated ARN debiting the electronic credit ledger. Jurisdictional officers shall record entries in refund registers, issue prescribed acknowledgements and deficiency memos, grant provisional refunds with payment advice, complete verification and issue final orders; rejected amounts are re credited to the electronic credit ledger by order in FORM GST PMT-03.</description>
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    <pubDate>Fri, 29 Dec 2017 00:00:00 +0530</pubDate>
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      <title>Manual filing and processing of refund claims in respect of zero-rated supplies</title>
      <link>https://www.taxtmi.com/circulars?id=56916</link>
      <description>Manual processing of refund claims for zero-rated supplies is required until the refund module on the common portal is operational. Applicants must file FORM GST RFD-01A (with printout and documentary evidence) and, where ITC refunds are claimed, accompany submission with the portal-generated ARN debiting the electronic credit ledger. Jurisdictional officers shall record entries in refund registers, issue prescribed acknowledgements and deficiency memos, grant provisional refunds with payment advice, complete verification and issue final orders; rejected amounts are re credited to the electronic credit ledger by order in FORM GST PMT-03.</description>
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      <pubDate>Fri, 29 Dec 2017 00:00:00 +0530</pubDate>
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