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    <title>Manual filing and processing of refund claims in respect of Zero-rated supplies.</title>
    <link>https://www.taxtmi.com/circulars?id=57217</link>
    <description>Refunds for zero-rated supplies, inverted duty credit, deemed exports and electronic ledger balances shall be claimed by filing FORM GST RFD-01A on the GST portal and submitting the printed ARN receipt and prescribed annexures to the jurisdictional proper officer; Table 3A must be populated using figures from FORM GSTR-3B and the rule 89(4) formula, the portal will auto-calculate eligible refund across tax heads, required statements and documentary evidence must be attached, acknowledgements or deficiency memos are to be issued within 15 days, and admissible refunds will be disbursed to the registered or amended bank account while wrongly claimed amounts are recoverable with interest and possible prosecution.</description>
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    <pubDate>Wed, 10 Jan 2018 00:00:00 +0530</pubDate>
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      <title>Manual filing and processing of refund claims in respect of Zero-rated supplies.</title>
      <link>https://www.taxtmi.com/circulars?id=57217</link>
      <description>Refunds for zero-rated supplies, inverted duty credit, deemed exports and electronic ledger balances shall be claimed by filing FORM GST RFD-01A on the GST portal and submitting the printed ARN receipt and prescribed annexures to the jurisdictional proper officer; Table 3A must be populated using figures from FORM GSTR-3B and the rule 89(4) formula, the portal will auto-calculate eligible refund across tax heads, required statements and documentary evidence must be attached, acknowledgements or deficiency memos are to be issued within 15 days, and admissible refunds will be disbursed to the registered or amended bank account while wrongly claimed amounts are recoverable with interest and possible prosecution.</description>
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      <pubDate>Wed, 10 Jan 2018 00:00:00 +0530</pubDate>
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