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of <h1>Himachal Pradesh GST Update: New Guidelines for Refund Claims and IGST Refunds for Exporters Under EPCG Scheme.</h1> The circular from the Himachal Pradesh Excise and Taxation Department addresses refund-related issues under the Himachal Pradesh Goods and Services Tax Act, 2017. It clarifies the process for handling deficiency memos in refund claims, stating that taxpayers should submit rectified applications using the original Application Reference Number until the portal is updated. Additionally, the circular allows exporters receiving capital goods under the Export Promotion Capital Goods Scheme to claim refunds of IGST paid on exports, following amendments to the rules. The circular supersedes previous clarifications and is effective from October 26, 2018.
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