https://www.taxtmi.com/circulars?id=57184 Manual refund processing is required for refunds of unutilized input tax credit due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance. Claimants must file FORM GST RFD-01A (with Statement I/1A for inverted duty and Statement 5B for deemed exports), submit required undertakings, ensure preceding FORM GSTR-1 and a valid FORM GSTR-3B are filed, and comply with statutory timelines. Central and State authorities will nominate nodal officers to exchange sanction orders and refund documents by e-mail for payment processing. en-us Wed, 07 Feb 2018 00:00:00 +0530 Mon, 16 Jul 2018 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57184 Manual refund processing is required for refunds of unutilized input tax credit due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance. Claimants must file FORM GST RFD-01A (with Statement I/1A for inverted duty and Statement 5B for deemed exports), submit required undertakings, ensure preceding FORM GSTR-1 and a valid FORM GSTR-3B are filed, and comply with statutory timelines. Central and State authorities will nominate nodal officers to exchange sanction orders and refund documents by e-mail for payment processing. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57184