CBEC Procedure for Manual Refund Claims of IGST paid for Zero-rated Supplies

Due to the non-availability of the refund module on the common portal, CBEC issues instructions/ procedure for manual processing of refund claim applications for integrated tax paid on account of zero-rated supplies/ exports, along with detailed guidelines thereon pertaining to required application forms, documentation, etc., as per recommendations of the GST Council, as under:

Procedure for Manual Processing of Refund Applications of Integrated Tax paid reg. Zero Rated Supplies: CBEC Circular No. 17/17/2017 GST dt. 15 Nov. 2017

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