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of <h1>Jammu & Kashmir GST Circular Clarifies Refunds for Input Tax Credit and Merchant Exporters; Emphasizes Proper Documentation.</h1> The circular from the Department of State Taxes, Jammu and Kashmir, addresses various refund-related issues under the Jammu and Kashmir Goods and Services Tax Act, 2017. It provides clarifications on claiming refunds for accumulated Input Tax Credit (ITC) due to an inverted tax structure. For those who have reversed ITC as per specific notifications, refunds should be claimed under 'any other' category in FORM GST RFD-01A. It also outlines procedures for merchant exporters claiming refunds and addresses issues related to deficiency memos and re-crediting ITC. The circular emphasizes proper documentation and compliance with guidelines for processing refund claims.
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