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<h1>India's Twelfth Amendment to GST Rules: Streamlining Exporter Refunds for Unutilized Credits and Integrated Tax Payments.</h1> The Central Government of India has issued the Twelfth Amendment to the Central Goods and Services Tax Rules, 2018, effective from its publication date in the Official Gazette. This amendment modifies rules concerning refunds of unutilized input tax credit and integrated tax paid on exports. Specifically, it outlines conditions under which refunds can be claimed, particularly focusing on whether the claimant has availed benefits from specific government notifications related to tax rates and customs. These changes aim to streamline the refund process for exporters who have utilized certain tax exemptions or benefits.