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of <h1>CBEC Releases Draft GST Rules and Forms for Refunds and Returns, Including GSTR 9B and ITC Mismatch Report.</h1> The Central Board of Excise and Customs (CBEC) has issued draft rules and forms related to Goods and Services Tax (GST) refunds and returns. These drafts include Return Rules, Return Formats such as GSTR 9B, and the ITC Mismatch Report. Additionally, draft Refund Rules and Refund Formats have been released. This initiative is part of the ongoing efforts to streamline GST processes and ensure clarity and efficiency in tax administration.
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