Manual Filling and Processing of Refund Claim for Zero rated Supplies-GST

In GST Regime any registered person may make zero rated supplies of goods and/or services either under Bond or LUT concept where IGST is not required to be paid or on payment of IGST. In both the situations refund is to be claimed.

At present, many difficulties were faced by various entities due to non-availability of the refund module on the portal of GST. Now, the applications/documents/forms pertaining to refund claims on account of zero-rated supplies (i.e. Export or Deemed export) shall be filed and processed manually till further orders. For the purpose of ensuring uniformity, the department has laid down the conditions and procedure by way of the Circular No. 17/17/2017 – GST dated 15/11/2017 for the manual filing and processing of refund claims.

It is essential to mention that the refund application for various taxes i.e. CT/ST/UT/IT/CESS can be filed with any one of the tax authorities and shall be processed by the said authority, however the payment of the sanctioned refund amount shall be made only by the respective authority of the Centre or Stat Government.

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