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<h1>Gujarat Circular Clarifies Refund Calculation and Restrictions for GGST Act Amendments from July 2022. Report Issues to Chief Commissioner.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses refund-related issues under the GGST Act, 2017. It clarifies the application of amendments made to the formula for calculating refunds of unutilized input tax credit due to the inverted duty structure, effective from July 5, 2022. The amended formula applies only to refund applications filed on or after this date. Additionally, restrictions on refunds for certain goods under Chapters 15 and 27, effective from July 18, 2022, apply only to refund applications filed on or after this date. Difficulties in implementing the circular should be reported to the Chief Commissioner.