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<h1>Himachal Pradesh GST Circular: New Guidelines on Refunds, ITC Eligibility, and HSN/SAC Code Mandates Effective March 2020.</h1> The Himachal Pradesh Excise and Taxation Department issued a circular addressing GST refund issues to ensure uniformity in implementing the Himachal Pradesh Goods and Services Tax Act, 2017. Key points include the removal of restrictions on clubbing tax periods across financial years for refund claims, clarifications on refund eligibility for accumulated input tax credit (ITC) due to GST rate changes, and modifications to the refund process for non-zero-rated supplies. The circular also mandates mentioning HSN/SAC codes in refund applications to distinguish between goods and services. These changes are effective from March 31, 2020.