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    <title>PROPOSED REFUND PROCESS UNDER GST – HAPPINESS ON THE WAY TO EXPORTERS</title>
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    <description>The proposed GST refund framework centralises online filing and automation: export refund claims under the IGST model will use invoice-level data on GSTN linked to ICEGATE to eliminate manual documentation, submit scanned mate&#039;s receipts and bills of lading with BRC permitted later, and employ GSTN controls to block double benefits and alert officers to missing realizations; deemed exports are to be treated like normal exports with conditional IGST refundability and certification requirements; procurement at nil rate is proposed to be discontinued.</description>
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