https://www.taxtmi.com/circulars?id=56926 Manual processing is required for refunds of ITC accumulated due to inverted duty structure, deemed export supplies, and excess balance in the electronic cash ledger; such claims must be filed in FORM GST RFD-01A (monthly, or quarterly for eligible quarterly GSTR-1 filers) after filing requisite GSTR returns. Applicants must provide a manual undertaking for provisional sanctions, complete prescribed statements (Statement 1/1A for inverted duty, Statement 5B for deemed exports), and furnish documentary evidence and counterparty undertakings for deemed exports. Nodal officers of Central and State tax authorities shall liaise by dedicated e-mail for sanction communication and payment, and rejected amounts shall be re credited by FORM GST RFD-1B until portal functionality is restored. 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=56926 Manual processing is required for refunds of ITC accumulated due to inverted duty structure, deemed export supplies, and excess balance in the electronic cash ledger; such claims must be filed in FORM GST RFD-01A (monthly, or quarterly for eligible quarterly GSTR-1 filers) after filing requisite GSTR returns. Applicants must provide a manual undertaking for provisional sanctions, complete prescribed statements (Statement 1/1A for inverted duty, Statement 5B for deemed exports), and furnish documentary evidence and counterparty undertakings for deemed exports. Nodal officers of Central and State tax authorities shall liaise by dedicated e-mail for sanction communication and payment, and rejected amounts shall be re credited by FORM GST RFD-1B until portal functionality is restored. Circulars GST - States Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56926