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of <h1>Andhra Pradesh Circular No. 04/2019: Streamlining GST Refunds, E-Submission Emphasized, Excludes ITC on Services and Capital Goods.</h1> The Government of Andhra Pradesh's Commercial Taxes Department issued Circular No. 04/2019 GST to address refund-related issues under the APGST Act. It clarifies that refund claims should be submitted electronically to simplify the process, eliminating the need for physical submission unless chosen by the taxpayer. The circular also provides guidance on calculating refunds for accumulated Input Tax Credit (ITC) due to inverted duty structures and addresses issues related to compensation cess refunds. It emphasizes that refunds should not include ITC on input services or capital goods and outlines procedures for handling refund applications not physically received. The circular aims to ensure uniformity in refund processing and reduce taxpayer hardships.
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