GST refund process: standardized claim, computation and bank details to enable verification and disbursement of refunds.

The form sets out a standardized process for GST refund claims requiring GSTIN, taxpayer name and address, receipt citation, selection of the relevant Act and application type, tax period, and an explicit refund calculation comprising refund claimed, reductions, refund allowed, interest for delay, adjustments against outstanding demands and the net payable amount. It also requires bank account details for payment and an authorised signature block to permit verification and disbursement.

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