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of <h1>Goa GST Refund Process: Online Applications Managed by STO/ASTO, Monitored by DCST; Includes Appeal and Rejection Handling.</h1> The circular outlines the procedures for processing online GST refund applications in Goa. The Deputy Commissioner of State Tax (DCST) is designated as the Refund Sanctioning Authority. Refund applications submitted online are assigned to State Tax Officers (STO) or Assistant State Tax Officers (ASTO) for processing. Applications must be verified and processed within specified timeframes, with decisions on refunds communicated through various GST forms. The circular emphasizes adherence to GST laws and rules, coordination with the DCST's office, and periodic reviews by Additional Commissioners. It also provides guidance on handling appeals and rejected refund claims.
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