GST - Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger CGST Circular No.24/24/2017 GST dated 21.12.2017 - Communication thereof

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.... - 620 001 C. No. IV/16/04/2018-GST Policy Dated : 19.01.2018 GST Trade Notice No. 04 / 2018 Sub: GST - Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger CGST Circular No.24/24/2017 GST dated 21.12.2017 - Communication thereof - Reg. Please refer to the following GST Trade Notices issued by this off....

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....he competent authority, on the recommendations of the Council, that the applications/ documents/ forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 40/2017-Central Tax (Rate) and 41/2017-lntegrated Tax (Rate) both dated 23.10.2017, deemed exports and excess balance in electronic cash ledger shall be filed and processed manually....

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....es and on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD01A. However, in case registered persons having aggregate turnover of upto ₹ 1.5 Crores in the preceding financial year or the current financial year are opting to file FORM GSTR-I quarterly, such persons shall apply for r....

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.... back to the Government with interest in case it is found subsequently that the specified requirements have not been complied with in respect of the amount refunded. This undertaking should be submitted manually along with the refund claim till the same is available in FORM RFD-01A on the common portal. * In case of refund claim arising due to inverted duty structure, the Statement 1 and Stateme....