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of <h1>Himachal Pradesh Moves to Fully Electronic GST Refunds Using FORM GST RFD-01 from September 26, 2019.</h1> The circular issued by the Himachal Pradesh Excise and Taxation Department outlines the transition to a fully electronic refund process for GST using FORM GST RFD-01, effective from September 26, 2019. It replaces previous manual processes, requiring all refund applications and supporting documents to be submitted electronically. The document details the types of refunds applicable, the submission process, and guidelines for handling errors and deficiencies. It specifies the roles of tax officers in processing refunds and emphasizes the use of the Public Financial Management System for disbursements. The circular aims to streamline and standardize refund procedures across the state.
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