https://www.taxtmi.com/circulars?id=60512 Manual processing of refund claims for zero-rated supplies is required until the portal module is available: export refunds via shipping bill are deemed applications upon filing export manifest and valid FORM GSTR-3/GSTR-3B; other refunds (including refunds to SEZs and unutilized ITC) require FORM GST RFD-01A printouts and supporting documents, with ARN proof of debit where ITC refund is claimed. Jurisdictional officers must record entries in refund registers, issue acknowledgements within 15 days, consider provisional refunds within seven days, and issue final orders within sixty days, with rejected amounts re credited to the electronic credit ledger by FORM GST PMT-03. en-us Fri, 17 Nov 2017 00:00:00 +0530 Sat, 06 Apr 2019 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60512 Manual processing of refund claims for zero-rated supplies is required until the portal module is available: export refunds via shipping bill are deemed applications upon filing export manifest and valid FORM GSTR-3/GSTR-3B; other refunds (including refunds to SEZs and unutilized ITC) require FORM GST RFD-01A printouts and supporting documents, with ARN proof of debit where ITC refund is claimed. Jurisdictional officers must record entries in refund registers, issue acknowledgements within 15 days, consider provisional refunds within seven days, and issue final orders within sixty days, with rejected amounts re credited to the electronic credit ledger by FORM GST PMT-03. Circulars Customs Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60512