Taxpayers can now claim the refund of the tax amounts using the refund application online for the refund amount raised “On account of Assessment / Provisional Assessment / Appeal / Any other Order.
GST Tip – 397,
As per Notification No 55 – Central Tax when refund application is filed manually using FORM-GST-RFD-01 A, while processing the same the concerned officer will issue the refund order in FORM-GST-RFD-01 B.
GST Tip – 394
New rule 97A has been added wide Notification No 55 – Central Tax for processing of refunds manually in Chapter X after Rule No 97. As per Rule 97A, for refunds processing or procedure, including the manual filing of the refund application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”
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