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<h1>Ludhiana GST Special Drive: Clear Pending Refunds from May 31 to June 14, 2018; Key Measures Announced.</h1> The GST Commissionerate in Ludhiana announced a special drive from May 31 to June 14, 2018, to clear pending refund applications related to inverted duty structure, deemed exports, and excess electronic cash ledger balances. Key measures include coordination between jurisdictional commissioners and state counterparts, appointment of nodal officers, real-time problem resolution, and sensitization of PAO offices. Taxpayers are advised to follow procedures outlined in a prior trade notice. Online refund applications will be directed to the appropriate jurisdiction, and certified invoice copies are acceptable for processing. Refunds below Rs. 1000, except those paid through Cash Ledger, will be rejected.