<h1>Committee Proposes Streamlined GST Refund Process with Minimal Documentation and Electronic Processing to Enhance Efficiency.</h1> A Joint Committee was established to assess GST refund processes, aiming to streamline and enhance efficiency. The committee, formed in April 2014, included government officials and tax commissioners. A Sub-Committee was later created to focus on refund processes, examining current practices and proposing new mechanisms under GST. Key refund scenarios include excess tax payments, exports, provisional assessments, and purchases by UN bodies. Recommendations emphasize minimal documentation, electronic processing, and reducing human intervention. The report outlines procedures for various refund situations, aiming to simplify processes and ensure timely refunds while addressing unjust enrichment concerns.