Circular 17/17/2017 - Central Tax
Date: November 15, 2017
File No: F. No. 349/169/2017-GST
Subject
Manual filing and processing of refund claims in respect of zero-rated supplies
Content
Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till further orders. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of…