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<h1>Assam SGST introduces electronic GST refund process via FORM GST RFD-01, streamlining disbursements from December 23, 2019.</h1> A new fully electronic refund process has been implemented through FORM GST RFD-01, enabling a streamlined single disbursement system. This process applies to GST-related refunds within the jurisdiction of Assam SGST, effective from December 23, 2019. The initiative is part of broader efforts to enhance efficiency and transparency in tax administration, aiming to simplify the refund process for businesses and taxpayers.