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    <title>Query on Refund of IGST on export of services</title>
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    <description>Where GST portal tabs and offline utility for Statement 1 are unavailable, taxpayers seeking refund of IGST on export of services should proceed by filing form GST RFD 01; this is presented as the immediate procedural step without addressing portal functionality.</description>
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      <description>Where GST portal tabs and offline utility for Statement 1 are unavailable, taxpayers seeking refund of IGST on export of services should proceed by filing form GST RFD 01; this is presented as the immediate procedural step without addressing portal functionality.</description>
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