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of <h1>Assam Tax Circular Clarifies GST Refund Process, Invoice Submission, and Rule 96(10) for Integrated Tax Refunds.</h1> The circular issued by the Assam State Tax Commissioner addresses various issues related to GST refund claims. It clarifies the submission requirements for invoices when claiming refunds, emphasizing the use of FORM GSTR-2A for verification. It outlines system validations for calculating refund amounts and the procedure for debiting the electronic credit ledger. The circular also explains the re-credit process in case of refund rejections, the scope of Rule 96(10) regarding eligibility for integrated tax refunds, and the disbursal process after sanctioning refunds. Additionally, it addresses the handling of deficiency memos and refund claims under one thousand rupees, stating that the circular is clarificatory and not interpretative of the Act and rules.
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