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of <h1>Clarifications on CGST Refunds: Submit Rectified Claims with Original Reference; EPCG Scheme Exporters Can Claim IGST Refunds.</h1> The circular addresses clarifications on refund issues under the Central Goods and Services Tax Act, 2017. It specifies procedures for handling refund claims after issuing a deficiency memo, stating that taxpayers must submit rectified applications using the original reference number until system updates allow new applications. Additionally, it clarifies that exporters receiving capital goods under the Export Promotion Capital Goods Scheme can claim Integrated Goods and Services Tax (IGST) refunds on exports, despite restrictions in certain scenarios. Amendments to relevant rules and notifications have been made to facilitate these changes, and previous clarifications on these matters are superseded.
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