The government has allowed exporters to manually file before tax officers claims for GST refunds as it looks to fast-track clearance of dues to ease liquidity stress faced by them.
Now exporters of services who paid IGST and those making zero rated supplies to SEZ units as well as those merchant exporters who want to claim refunds for input credit can approach their jurisdictional commissioner with their refund form.
“Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority … that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till further orders,” the CBEC said in a circular.
The CBEC had last month started refunds for exporters of goods who have paid Integrated GST (IGST) and have claimed refund based on shipping bill by filling up Table 6A.
Now businesses making zero rated supplies or those who have paid IGST on exports or want to claim input credit will have to fill Form RFD-01A and print and approach Chief Commissioner of Central Tax and the Commissioner of State Tax for refund claim.
The provisional refund would be sanctioned by the tax officer within 7 days.
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