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<h1>Ensure IGST Refunds for SEZ Supplies Align with GSTR-3B and GSTR-1 Filings Per Circular No. 125/44/2019-GST.</h1> Refund applications for Integrated Goods and Services Tax (IGST) on supplies to Special Economic Zone (SEZ) developers or units must be filed only after ensuring tax payment matches between GSTR-3B and GSTR-1. Errors in filing have occurred where registered persons incorrectly declared exports in GSTR-3B, affecting their ability to claim refunds due to system checks. Circular No. 125/44/2019-GST allows these registered persons, for tax periods from July 1, 2017, to March 31, 2021, to file refund applications, provided the refund does not exceed the total IGST/cess mentioned in GSTR-3B's relevant columns for the period.