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of <h1>Himachal Pradesh Excise Dept. Issues Circular on GST Refunds: Electronic Submissions, ITC Non-Refundability, and More.</h1> The circular issued by the Himachal Pradesh Excise and Taxation Department addresses various issues related to GST refund processes. Key clarifications include the shift from physical to electronic submission of refund applications to simplify the process and reduce taxpayer burden. It outlines procedures for refund claims of accumulated Input Tax Credit (ITC) due to inverted duty structures and emphasizes the non-refundability of ITC on input services and capital goods. Additionally, it provides guidance on handling refund applications not physically received and clarifies the treatment of ITC on compensation cess for zero-rated supplies. The circular aims to ensure uniformity and ease in refund processing.
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