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<h1>SGST refunds managed by State Tax, CGST and IGST by Central Tax; apply via GSTN for multi-jurisdiction ease.</h1> The statutory provisions recommend that State Tax authorities handle SGST refunds, while Central Tax authorities manage CGST and IGST refunds. Applicants can file refund applications via the GSTN portal or respective State/Central Tax portals. Filing through the GSTN portal is advantageous for refunds involving multiple tax jurisdictions. Upon submission, a receipt number is generated and sent to the applicant. The system should automatically adjust the carry-forward input tax credit and cash ledger. It is emphasized that the receipt number does not validate the legality or completeness of the application.