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    <title>Smooth processing of IGST Refunds.</title>
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    <description>Smooth processing of IGST refunds on exports requires accurate matching of data between GST portal returns and customs shipping bills; timely filing and correction of return entries (including amendment facilities) and submission of full documentary evidence with refund applications enable automated sanction. Refund of unutilized Input Tax Credit must be applied for on the common portal where claims debit the electronic credit ledger, generate an ARN, and the printed form together with supporting documents must be submitted to the jurisdictional officer for processing.</description>
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