https://www.taxtmi.com/circulars?id=57321 Manual processing of refund claims for zero-rated supplies is mandated while the portal refund module is unavailable. Suppliers may claim IGST refund on exports, IGST refund for SEZ supplies, or refund of unutilized input tax credit by filing FORM GST RFD-01A with supporting documents and, for ITC claims, proof of debit (ARN) from the electronic credit ledger. Acknowledgment must be issued within 15 days, provisional refund within seven days, and final disposal within sixty days; rejected amounts are to be re-credited by order in FORM GST PMT-03 and communicated via FORM GST RFD-01B. Payments are effected by the respective central or state tax authority and all manual communications and register entries are required until the portal is functional. en-us Tue, 09 Jan 2018 00:00:00 +0530 Wed, 22 Aug 2018 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57321 Manual processing of refund claims for zero-rated supplies is mandated while the portal refund module is unavailable. Suppliers may claim IGST refund on exports, IGST refund for SEZ supplies, or refund of unutilized input tax credit by filing FORM GST RFD-01A with supporting documents and, for ITC claims, proof of debit (ARN) from the electronic credit ledger. Acknowledgment must be issued within 15 days, provisional refund within seven days, and final disposal within sixty days; rejected amounts are to be re-credited by order in FORM GST PMT-03 and communicated via FORM GST RFD-01B. Payments are effected by the respective central or state tax authority and all manual communications and register entries are required until the portal is functional. Circulars GST - States Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57321