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<h1>GST Refunds: Submit FORM GSTR-2A, Follow Tax Debit Order, Rule 96(10) Limits, Claims Below INR 1,000 Rejected.</h1> The circular addresses various issues related to GST refund claims. It clarifies that claimants must submit FORM GSTR-2A for refund processing and may need to provide hard copies of invoices if necessary. Refund claims should be calculated based on a specific order of tax debits, which is currently not automated on the portal. Ineligible refund claims will result in re-crediting the electronic ledger after issuing a demand notice. Rule 96(10) restricts certain importers from claiming integrated tax refunds. Disbursal of sanctioned refunds should not be withheld due to discrepancies. Deficiency memos require resubmission of refund applications, and claims below INR 1,000 should be rejected and re-credited.