https://www.taxtmi.com/circulars?id=71025 GST refund claims exceeding Rs. 50 lakh require thorough scrutiny before sanction. Export refunds require verification of GSTR-1 declarations for relevant and preceding periods in addition to ICEGATE verification. Related-party claims, inverted duty structure claims, claims by newly registered taxpayers, and delayed claims for earlier tax periods require enhanced examination. Outstanding demands under another State registration must be deposited before sanction, and pending enforcement or audit proceedings must be checked. Refund rejection requires an adequate hearing opportunity and a reasoned speaking order. en-us Fri, 21 Jun 2024 00:00:00 +0530 Sat, 29 Aug 2026 11:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71025 GST refund claims exceeding Rs. 50 lakh require thorough scrutiny before sanction. Export refunds require verification of GSTR-1 declarations for relevant and preceding periods in addition to ICEGATE verification. Related-party claims, inverted duty structure claims, claims by newly registered taxpayers, and delayed claims for earlier tax periods require enhanced examination. Outstanding demands under another State registration must be deposited before sanction, and pending enforcement or audit proceedings must be checked. Refund rejection requires an adequate hearing opportunity and a reasoned speaking order. Circulars GST - States Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71025