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of <h1>CBIC Issues Circulars and SOPs on GST Refunds: Electronic Processes, Inverted Duty, Insolvency, and More</h1> The document lists various circulars and standard operating procedures (SOPs) issued by the Central Board of Indirect Taxes and Customs (CBIC) related to Goods and Services Tax (GST) refunds. It includes circulars addressing electronic refund processes, refunds for companies under insolvency, refunds for deemed export supplies, and refunds under the Inverted Duty Structure, among others. Additionally, SOPs detail procedures for sanctioning, post-audit, and reviewing refund claims, as well as processing IGST refunds. The document emphasizes adherence to these guidelines when examining refund claims.
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