https://www.taxtmi.com/circulars?id=57177 Manual processing requires submission of printed FORM GST RFD-01A (or shipping bill for specified exports) with supporting documents and the portal-generated ARN where applicable; the jurisdictional officer records the claim in a refund register, validates returns and export data against portal/ICEGATE, issues acknowledgement or deficiency memos in prescribed forms and processes provisional and final orders using the statutory forms, with recredit by FORM GST PMT-03 and payment coordination between State and Central authorities. en-us Wed, 07 Feb 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57177 Manual processing requires submission of printed FORM GST RFD-01A (or shipping bill for specified exports) with supporting documents and the portal-generated ARN where applicable; the jurisdictional officer records the claim in a refund register, validates returns and export data against portal/ICEGATE, issues acknowledgement or deficiency memos in prescribed forms and processes provisional and final orders using the statutory forms, with recredit by FORM GST PMT-03 and payment coordination between State and Central authorities. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57177