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<h1>CGST Kolkata Circular: Guidelines for Processing Refund Claims Under Rs. 1000 as per June 2018 Clarifications.</h1> The circular issued by the Commissioner of CGST & CX, Kolkata North Commissionerate, addresses refund applications involving claims of less than one thousand rupees. It references clarifications provided by the Commissioner (GST) in a letter dated June 1, 2018, and an earlier letter dated May 8, 2018, from the Ministry of Finance's Department of Revenue. All trade associations, field formations, and departmental officers are instructed to adhere to the guidelines outlined in these communications for compliance. The notice emphasizes the importance of following these instructions for processing such refund claims.