https://www.taxtmi.com/circulars?id=70938 Manual GST refund processing applies to accumulated input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal module is available. Applications in FORM GST RFD-01A require prescribed periodic returns, supporting statements and, where applicable, undertakings. Deemed-export claims may be made by the supplier or recipient subject to reciprocal non-claim undertakings. Rejected debits are re-credited to the electronic credit ledger, while Central and State tax authorities coordinate payment of their respective sanctioned components. Accumulated input tax credit refund is unavailable where GST drawback has been availed. en-us Wed, 03 Jan 2018 00:00:00 +0530 Tue, 25 Aug 2026 09:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70938 Manual GST refund processing applies to accumulated input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal module is available. Applications in FORM GST RFD-01A require prescribed periodic returns, supporting statements and, where applicable, undertakings. Deemed-export claims may be made by the supplier or recipient subject to reciprocal non-claim undertakings. Rejected debits are re-credited to the electronic credit ledger, while Central and State tax authorities coordinate payment of their respective sanctioned components. Accumulated input tax credit refund is unavailable where GST drawback has been availed. Circulars GST - States Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70938