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of <h1>GST Refund Forms Must Be User-Friendly and Electronic; Refer to Annexures IV-VII for Details</h1> The refund forms for GST should be user-friendly, easy to comprehend, and available in electronic format to align with technological advancements. The specified forms include the Refund Claim, Refund Order, and Reduction/Adjustment Summary, which are detailed in Annexures IV to VII of the document. These forms are part of the legislative framework governing the business processes for GST refunds, ensuring compliance with statutory provisions, regulations, and taxation laws.
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