https://www.taxtmi.com/circulars?id=57133 Manual processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is permitted until the common portal refund module is available. Claims must be filed in FORM GST RFD-01A per tax period (or quarterly where outward supplies are filed quarterly) after filing corresponding outward returns and a valid GSTR-3B for the preceding period. Provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if statutory compliance for input tax credit is not met. Specified statements and documentary undertakings accompany inverted-duty and deemed export refunds, and nodal officer coordination between Central and State tax authorities is required for sanction and payment. en-us Wed, 10 Jan 2018 00:00:00 +0530 Mon, 16 Mar 2026 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57133 Manual processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is permitted until the common portal refund module is available. Claims must be filed in FORM GST RFD-01A per tax period (or quarterly where outward supplies are filed quarterly) after filing corresponding outward returns and a valid GSTR-3B for the preceding period. Provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if statutory compliance for input tax credit is not met. Specified statements and documentary undertakings accompany inverted-duty and deemed export refunds, and nodal officer coordination between Central and State tax authorities is required for sanction and payment. Circulars GST - States Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57133