https://www.taxtmi.com/circulars?id=57248 Manual processing is authorised for refunds due to inverted duty structure, deemed exports and excess electronic cash ledger balances until portal functionality exists. Refunds must be filed in FORM GST RFD-01A (monthly, or quarterly where GSTR-1 quarterly filing is permitted) after furnishing GSTR-1 and with a valid prior GSTR-3B. Provisional sanction may be granted subject to a manual undertaking to repay refunded amounts with interest if ITC entitlement conditions are not met. Specific statements (Statements 1, 1A, and 5B) and documentary undertakings are required for inverted duty and deemed export claims. en-us Tue, 28 Nov 2017 00:00:00 +0530 Thu, 02 Aug 2018 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57248 Manual processing is authorised for refunds due to inverted duty structure, deemed exports and excess electronic cash ledger balances until portal functionality exists. Refunds must be filed in FORM GST RFD-01A (monthly, or quarterly where GSTR-1 quarterly filing is permitted) after furnishing GSTR-1 and with a valid prior GSTR-3B. Provisional sanction may be granted subject to a manual undertaking to repay refunded amounts with interest if ITC entitlement conditions are not met. Specific statements (Statements 1, 1A, and 5B) and documentary undertakings are required for inverted duty and deemed export claims. Circulars GST - States Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57248