Question16:

Whether a refund claim of excess balance in electronic cash ledger filed electronically (ARN Generated & amount debited equal to refund claim), is also required to file manually (said application, ARN and Cash Register) to jurisdictional GST officer?

Answer:

The procedure framed Under GST law is online basis there is no scope for manual working but you should file manual application with request that the online procedure is not started and you are in need of finance. This is to create pressure on the department and to avoid chances of penalty if the tax is not deposited for want of fund and the fund is stuck up in the system (Reply dt. 11/12/2017)