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<h1>Guidelines for Claiming GST Refunds via Form GST RFD-01 as per May 18, 2017 Rules</h1> The application process for a refund under the Goods and Services Tax (GST) framework, specifically through the form GST RFD-01. It outlines the procedural rules and requirements established in the final draft rules dated May 18, 2017, for claiming GST refunds. The statutory provisions detail the legislative framework, including relevant acts, rules, and regulations governing taxation and refund procedures under the GST regime.