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<h1>Haryana GST Circular Clarifies ITC Refunds, Inverted Tax Structure, and Merchant Exporter Claims; Follow Guidelines for Compliance.</h1> The Haryana Excise and Taxation Department issued a circular to clarify refund-related issues under the Haryana Goods and Services Tax Act, 2017. It addresses the reversal of accumulated input tax credit (ITC) and the procedure for claiming refunds due to the inverted tax structure. Registered persons who reversed ITC in FORM GSTR-3B or FORM GST DRC-03 must follow specific instructions to claim refunds. The circular also provides guidance for merchant exporters claiming refunds on zero-rated supplies and addresses issues related to deficiency memos and re-crediting ITC. Refund applications must comply with statutory requirements, and any difficulties should be reported to the department.