Refunds for deemed exports: recipients can claim while availing ITC but portal debits credit ledger to prevent double benefit. Recipients of deemed export supplies may claim refund while availing input tax credit, subject to an undertaking that the refund pertains only to invoices listed for the period, does not exceed ITC availed in the filed return, and that the supplier has not claimed refund; the portal will require debit from the electronic credit ledger equal to the refunded ITC to avoid dual benefit. The relaxation for filing refunds where zero-rated supplies were misreported in GSTR-3B is extended to the specified cutoff, subject to aggregate validation across relevant GSTR-3B columns. For refund computation, the amended definition capping zero-rated goods turnover at one and a half times like domestic supplies applies when calculating adjusted total turnover for the refund formula.