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<h1>Chhattisgarh GST Refunds Go Digital: Electronic Submission Now Eases Taxpayer Burden and Clarifies ITC, Inverted Duty Structures.</h1> The circular addresses issues related to GST refund processes in Chhattisgarh, emphasizing the transition from physical to electronic submission of refund applications to ease taxpayer burdens. Taxpayers must upload all necessary documents electronically when filing for refunds, and physical submission is optional unless unallocated to a tax authority. Clarifications are provided for refund calculations, particularly regarding unutilized input tax credit (ITC) due to inverted duty structures, and the refund of compensation cess. The document also addresses the treatment of ITC on inputs, input services, and capital goods, aligning procedures with the SGST Act. Previous instructions are modified accordingly.