https://www.taxtmi.com/manuals?id=7776 Guidance governs GST refund entitlement, filing, verification, sanction and re-crediting. It covers electronic refund processing and single disbursement; refunds in insolvency; restrictions under statutory provisos; refunds for zero-rated and deemed export supplies; filing mechanisms for unregistered persons; re-crediting excess or erroneous refunds to the electronic credit ledger using the prescribed form; refund of unutilized input tax credit including export of electricity and supplies to international tourists; and SOPs requiring risk-based verification, withholding/transmission of IGST refunds, and post-sanction audit and review. en-us Mon, 10 Mar 2025 16:56:00 +0530 Thu, 13 Mar 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7776 Guidance governs GST refund entitlement, filing, verification, sanction and re-crediting. It covers electronic refund processing and single disbursement; refunds in insolvency; restrictions under statutory provisos; refunds for zero-rated and deemed export supplies; filing mechanisms for unregistered persons; re-crediting excess or erroneous refunds to the electronic credit ledger using the prescribed form; refund of unutilized input tax credit including export of electricity and supplies to international tourists; and SOPs requiring risk-based verification, withholding/transmission of IGST refunds, and post-sanction audit and review. Manuals GST Mon, 10 Mar 2025 16:56:00 +0530 https://www.taxtmi.com/manuals?id=7776