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of <h1>Rajasthan Clarifies GST Refunds: Solutions for Inverted Tax Structure and Export Procedures in New Circular.</h1> The Government of Rajasthan issued a circular to clarify refund issues under the Rajasthan Goods and Services Tax Act, 2017. It addresses problems with claiming refunds of accumulated input tax credit (ITC) due to an inverted tax structure when ITC is reversed as per a specific notification. It provides a solution by allowing claims under the 'any other' category in FORM GST RFD-01A. The circular also outlines procedures for merchants exporting goods under certain notifications, handling interest on delayed reversals, and processing refund applications post-deficiency memo issuance. The circular aims to ensure consistent application of GST provisions across the state.
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