CBEC prescribes conditions and procedure for manual filing & processing of refund claims

CBEC issues clarification pursuant to the recommendations of GST Council, explains that due to non-availability of refund module on common portal, applications/documents/forms pertaining to refund claims of IGST/unutilized ITC in respect of zero-rated supplies shall be filed and processed manually; Clarifies that, in case of goods exported out of India, shipping bill filed by an exporter shall be deemed to be an application for refund and application shall be deemed to have b...