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<h1>Nagaland GST Circular: Clarifies Refund Claims Process, EPCG Scheme Amendments, and Exporter Eligibility for IGST Refunds.</h1> The circular addresses issues related to GST refunds in Nagaland. It clarifies that if a deficiency memo is issued for a refund claim, taxpayers must submit a rectified application using the original ARN, as the portal does not currently allow new applications for the same period. Additionally, exporters who have received capital goods under the EPCG scheme are allowed to claim refunds of IGST paid on exports, following amendments to the rules. However, exporters importing goods under specific notifications will not be eligible for such refunds. The circular requests the issuance of trade notices to disseminate this information.