https://www.taxtmi.com/circulars?id=56925 Manual processing applies to refunds for zero-rated supplies where FORM GST RFD-01A printouts and supporting documents are physically filed with the jurisdictional officer; unutilized input tax credit claims require an electronic credit ledger debit and ARN proof from the portal, and all communications and actions (acknowledgement, deficiency memo, provisional and final orders, payment advice, recrediting via FORM GST PMT-03/ RFD-01B) must be recorded in prescribed refund registers and processed per the TNGST Rules until the portal module is available. en-us Fri, 02 Feb 2018 00:00:00 +0530 Sat, 07 Apr 2018 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56925 Manual processing applies to refunds for zero-rated supplies where FORM GST RFD-01A printouts and supporting documents are physically filed with the jurisdictional officer; unutilized input tax credit claims require an electronic credit ledger debit and ARN proof from the portal, and all communications and actions (acknowledgement, deficiency memo, provisional and final orders, payment advice, recrediting via FORM GST PMT-03/ RFD-01B) must be recorded in prescribed refund registers and processed per the TNGST Rules until the portal module is available. Circulars GST - States Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56925