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of <h1>Assam GST Circular: New Refund Procedures Post-Deficiency Memo and IGST Refunds for EPCG Exporters Clarified.</h1> The circular issued by the Commissioner of State Tax, Assam, addresses two primary issues related to GST refunds. Firstly, it clarifies the procedure for handling refund claims following the issuance of a deficiency memo. Taxpayers must submit a rectified refund application under the same Application Reference Number, without re-crediting the electronic credit ledger, until the system is updated. Secondly, it allows exporters who obtained capital goods under the Export Promotion Capital Goods (EPCG) scheme to claim refunds of IGST paid on exports, despite certain restrictions. The circular supersedes previous clarifications and is effective from October 26, 2018.
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