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    <description>Recommendations on GST refund processes set out procedural design and verification mechanisms to be adopted under the proposed GST regime, linking registration, returns and refund claims. A Joint Committee and a Sub Committee examined Central and State VAT practices and the IGST model&#039;s verification structures, and consolidated operational recommendations-workflows, verification checkpoints and institutional roles-to harmonise refund processing and ensure consistent handling of refund applications across jurisdictions.</description>
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