GST refunds: procedural framework for filing, verification, sanction and re-crediting of tax refunds under GST rules. Guidance governs GST refund entitlement, filing, verification, sanction and re-crediting. It covers electronic refund processing and single disbursement; refunds in insolvency; restrictions under statutory provisos; refunds for zero-rated and deemed export supplies; filing mechanisms for unregistered persons; re-crediting excess or erroneous refunds to the electronic credit ledger using the prescribed form; refund of unutilized input tax credit including export of electricity and supplies to international tourists; and SOPs requiring risk-based verification, withholding/transmission of IGST refunds, and post-sanction audit and review.