Minimum refund threshold proposed to prevent uneconomical GST refund processing, with uniform application across central and state levies. Recommendation to establish a minimum refund threshold for GST refunds to avoid uneconomical processing and administrative burden; the threshold is proposed to be uniform across CGST/IGST and SGST to ensure consistent treatment and simplify implementation.
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Provisions expressly mentioned in the judgment/order text.
Minimum refund threshold proposed to prevent uneconomical GST refund processing, with uniform application across central and state levies.
Recommendation to establish a minimum refund threshold for GST refunds to avoid uneconomical processing and administrative burden; the threshold is proposed to be uniform across CGST/IGST and SGST to ensure consistent treatment and simplify implementation.
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