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of <h1>CBIC Circulars Clarify GST Refunds: Electronic Processes, Insolvency Issues, and Section 54(3) Restrictions Explained</h1> The various circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) concerning GST-related refunds. Key topics include the procurement of goods by specific units, electronic refund processes, and issues related to insolvency and bankruptcy. It also addresses clarifications on refund claims for deemed export supplies, zero-rated supplies, and the absence of a time limit for cash ledger refunds. Additional clarifications pertain to restrictions under Section 54(3) of the CGST Act, inverted duty structure refunds, and refunds for unregistered persons. A flow chart for refund applications is also included.
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