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    <description>GST refund claims following a favourable appellate or other forum order are to be made in FORM GST RFD-01 under the prescribed clarification framework. The State tax administration directs specified officers to follow the central tax clarification on such refund claims, with the objective of ensuring uniform implementation of GST law.</description>
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      <description>GST refund claims following a favourable appellate or other forum order are to be made in FORM GST RFD-01 under the prescribed clarification framework. The State tax administration directs specified officers to follow the central tax clarification on such refund claims, with the objective of ensuring uniform implementation of GST law.</description>
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