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<h1>Rajasthan Clarifies GST Refunds: Links ITC to GSTR-2B, Updates Form RFD-01, and Defines Export Turnover Calculations.</h1> The Rajasthan Commercial Taxes Department issued a circular to clarify GST refund issues under the RGST Act. It specifies that refunds of accumulated input tax credit (ITC) are linked to invoices reflected in Form GSTR-2B from January 2022. The circular also updates the requirements for undertakings in Form RFD-01 due to legislative changes, removing references to now-omitted sections and forms. Additionally, it clarifies the calculation of 'adjusted total turnover' for export-related refunds and confirms that exporters can claim refunds on unutilized ITC and integrated tax paid if goods or services are eventually exported, but not on interest paid.