Chhattisgarh Circular: Manual Process for Zero-Rated Supply Refunds Due to GST Portal Module Unavailability.

The circular from the Office of the Commissioner of State Tax, Chhattisgarh, outlines the manual process for filing and processing refund claims for zero-rated supplies due to the unavailability of the refund module on the GST portal. It specifies that applications related to zero-rated supplies must be filed manually, detailing the procedure and forms required, such as FORM GST RFD-01A for refund claims. The process involves maintaining refund registers, issuing acknowledgments, and processing provisional and final refunds. The circular also emphasizes the need for communication between central and state tax authorities for refund payments and requests public dissemination of the circular's content.

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