GST rules changed on refund claims The Finance Minister has decided thet applications/documents/forms pertaining to refund claims on account of certain Zero reated supplies shall be fileld and processed manually till further orders. Last Wednesday, notification no 55/2017-central tax was issued, amending teh central goods and services tax (CGST)Rules and precribing new refund application form RFD-01A. Simultaneously, the Central Board of Excise and Customs(CBSE) presribed the procedure through Circular 17/17/17/2017-GST. For refund of Integrated GST (IGST) paid on export of goods,the present procedure for disbursement through custom remians unchanged.For refund of IGST paid on export of services or supplies to Special Economic Zone (SEZ) developers or units, RFD-01A must be filed by the supplier on the common portal. Then, a print out of the form should be given to the jurisdictional tax officer, with the necessary documentary evidence. For refund of unutilised input tax c