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    <title>Manual filing and processing of refund claims in respect of zero-rated supplies</title>
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    <description>Manual filing and processing of refund claims for zero-rated supplies is mandated until the refund module is available. Exporters&#039; shipping bills serve as refund applications where applicable; other claims must use FORM GST RFD-01A with submission of a portal-generated ARN for ITC claims. Offices must enter applications in a refund register, issue FORM GST RFD-02 within fifteen days, issue a single deficiency memo (FORM GST RFD-03), grant provisional refund in FORM GST RFD-04 within seven days, and complete final orders in FORM GST RFD-06 within sixty days. Rejections require re-credit by FORM GST PMT-03 and portal notification via FORM GST RFD-01B; payments are made by the respective central or state/UT tax authority.</description>
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      <description>Manual filing and processing of refund claims for zero-rated supplies is mandated until the refund module is available. Exporters&#039; shipping bills serve as refund applications where applicable; other claims must use FORM GST RFD-01A with submission of a portal-generated ARN for ITC claims. Offices must enter applications in a refund register, issue FORM GST RFD-02 within fifteen days, issue a single deficiency memo (FORM GST RFD-03), grant provisional refund in FORM GST RFD-04 within seven days, and complete final orders in FORM GST RFD-06 within sixty days. Rejections require re-credit by FORM GST PMT-03 and portal notification via FORM GST RFD-01B; payments are made by the respective central or state/UT tax authority.</description>
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