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of <h1>Maharashtra Clarifies GST Refunds: Submit Rectified Apps Under Same ARN; EPCG Exporters Eligible for IGST Refunds.</h1> The circular issued by the Commissioner of State Tax, Maharashtra, addresses issues related to GST refunds. It clarifies that if a deficiency memo is issued for a refund application, taxpayers should submit a rectified application under the same ARN, as the portal currently does not support new applications for the same period. Additionally, it clarifies that exporters receiving capital goods under the EPCG scheme are eligible for IGST refunds on exports, despite restrictions in certain notifications. Amendments have been made to facilitate this, and previous circulars on this matter are superseded. The circular is clarificatory and not for legal interpretation.
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