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<h1>Guide to Claiming GST Refunds: Key Steps and Formulas for Zero-Rated Supplies and Inverted Duty Structures</h1> The statutory provisions outline the process for claiming a refund of tax, interest, penalty, fees, or other amounts under GST. Applicants, excluding those notified under section 55, must file electronically using FORM GST RFD-01. Refunds related to the electronic cash ledger can be claimed through relevant tax period returns. Specific conditions apply for exports, supplies to Special Economic Zones, and deemed exports. Applications must include supporting documents, such as order references, invoice details, and declarations. Refund calculations for zero-rated supplies and inverted duty structures are specified, with formulas provided for determining the maximum refund amount.