Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger

Refund on account of following shall be filled and processed manually.

  1. Refund of unutilized input tax credit where the credit has accumulated on account of inverted duty structure.
  2. Refund of tax on the supply of goods regarded as deemed exports.
  3. Refund of balance in the electronic cash ledger.

Condition for claiming refund:

  1. Refund shall be filed on monthly basis in form GST RFD – 01A.
  2. In case registered person filled quarterly return, such refund shall be filed quarterly basis.
  3. Filing GSTR-1 and GSTR-3B is mandatory before claiming refund.
  4. Is has been decided to issue refund provisional keeping in view that due dates of filling GSTR1, 2 and 3 has been extended.
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