Question12:

Can we also clam excess itc of GST on account of introvert duty an we also claim excess itc of GST on account of introvert duty structure u/s 54 3)manually as no format is available for the same . only refund on account of zero rated export is available?

Answer:

As per CBEC Circular 17/17/2017- GST dated 15.11.2017, facility for manual filing of refund claims has been given in respect of export related refunds only. For any other kind of refund this facility is not available at present. We are in correspondence with Government department for extending the manually facility for all categories till such time on-line refund module becomes functional. Some outcome in this regard is expected soon.  (Reply dt. 04/12/2017)