GST refund processing: special drive to expedite sanction of pending refund claims and automated GSTN-to-Customs transmission. A Special Refund Fortnight has been launched to expedite sanction of GST refund applications filed by the cutoff, covering IGST on exports, unutilised ITC and other refunds in FORM GST RFD-01A. Records will be transmitted from GSTN to the Customs EDI system to permit automated sanction where exporters misdeclared exports as domestic, subject to absence of other errors. Clarifications address refunds for Input Service Distributors, composition dealers, exports of services and SEZ supplies, the requirement of LUT for certain exports and the scope of refund restrictions under the CGST Rules. Physical submission of the application and supporting documents to the jurisdictional tax office is mandatory.