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<h1>Rajasthan SGST Circular: Manual Filing Guidance for Refund Claims on Zero-Rated Supplies Due to System Limitations.</h1> The circular addresses the manual filing and processing of refund claims related to zero-rated supplies under the Rajasthan State Goods and Services Tax (SGST). It provides guidelines for businesses to submit refund claims manually due to system limitations. The necessary procedures and documentation required for such claims to ensure compliance with the GST framework. This measure is intended to facilitate the refund process for businesses engaged in zero-rated supplies, ensuring timely and efficient handling of claims until the electronic system is fully operational.