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<h1>Gujarat GST Circular: Rectify Refund Applications, Clarifies EPCG Exporter Refund Eligibility; Seeks Feedback on Implementation.</h1> The circular issued by the Commissioner of State Tax, Gujarat, addresses issues related to GST refunds. It clarifies that taxpayers cannot file a new refund application if a deficiency memo is issued; instead, they must rectify and resubmit the original application. Additionally, exporters under the Export Promotion Capital Goods (EPCG) Scheme are allowed to claim refunds of IGST paid on exports, following amendments to the Gujarat GST Rules. However, exporters importing goods under specific customs notifications are not eligible for such refunds. The circular supersedes previous clarifications and invites feedback on implementation difficulties.