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<h1>Draft Outlines GST Refund Process: GST RFD-02 Format and Rules Explained for Effective Taxation Framework</h1> The draft formats and rules for GST refunds, specifically labeled as GST RFD-02. It includes statutory provisions related to the Goods and Services Tax, focusing on the refund process. The draft outlines the legislative framework, including acts, rules, and regulations applicable to taxation and the refund mechanism. This draft, dated September 2016, is part of the broader legal structure governing GST and its implementation.