Cir.No.146/02/2021 GST dated 12.3.2021 Various representations have been received seeking clarification on some of the issues relating to GST refunds. The issueshavebeen examinedand to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”),hereby clarifies the issues detailed hereunder:2.Clarification in respect of refund claim by recipient of Deemed Export Supply2.1Representations have been received in respect of difficulties being faced by the recipients of the deemed export supplies in claiming refund of tax paid in respect of such supplies since the system is not allowing them to file refund claim under the aforesaid category unless the claimed amount is debited in the electronic credit ledger

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