SGST refund procedure updated to replace cheque payments with e-payment and clarify refund head mapping. Manual SGST refund procedure pending the online GSTN refund module was amended to provide e-payment credit of refund amounts instead of cheque payment. The corrigendum also clarifies the Major Head 0006 sub-head mapping for refunds of tax, interest, penalty, and fee, and revises the earlier government order only to that extent.