Due to the non-availability of the refund module on the common GST portal, the GST Council has recommended the applications/documents/forms pertaining to refund claims on account of zero-rated supplies to be filed and processed manually till further orders are issued. In this regard, notification no. 55/2017- Central Tax dated 15 November, 2017 has been issued to notify rule and relevant forms. Further, circular no. 17/17/2017-GST dated 15 November, 2017 has also been issued to lay down conditions and procedure for the same.
We have summarized these procedures in our newsflash and trust you will find the same useful.