GST refund processes clarified with recommended verification and workflow measures to align registration and return-linked refunds. Recommendations on GST refund processes set out procedural design and verification mechanisms to be adopted under the proposed GST regime, linking registration, returns and refund claims. A Joint Committee and a Sub Committee examined Central and State VAT practices and the IGST model's verification structures, and consolidated operational recommendations-workflows, verification checkpoints and institutional roles-to harmonise refund processing and ensure consistent handling of refund applications across jurisdictions.