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    <title>Prescribing manner of filing an application for refund by unregistered persons</title>
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    <description>Refund applications by unregistered persons are to be filed in the prescribed manner under the adopted GST guidelines. State tax field formations must follow those guidelines to ensure uniform implementation of refund procedures for unregistered persons.</description>
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      <description>Refund applications by unregistered persons are to be filed in the prescribed manner under the adopted GST guidelines. State tax field formations must follow those guidelines to ensure uniform implementation of refund procedures for unregistered persons.</description>
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