GST refund procedures clarified by CBIC circulars streamline electronic processing and address eligibility, restriction, and re-credit mechanisms.

CBIC circulars set out GST refund procedures covering electronic refund processing and single disbursement, admissibility clarifications and restrictions, re-credit to the Electronic Credit Ledger, and context-specific guidance for export-oriented units, insolvency cases, deemed export and zero-rated supplies, refunds to unregistered persons, accumulated input tax credit, and supplies to outgoing international tourists; guidance includes affirmation of no time limit for cash ledger balance refunds and a flow chart for refund applications.

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