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of <h1>Manual Disbursal of Budgetary Support for GST in J&K, Uttarakhand, Himachal Pradesh, and North East Regions Explained.</h1> The circular outlines the procedure for manual disbursal of budgetary support to units in Jammu & Kashmir, Uttarakhand, Himachal Pradesh, and the North East, including Sikkim, under the GST regime. Previously, these units benefited from Central Excise duty exemptions. With GST, no such exemptions exist, prompting the government to offer budgetary support through refunds of CGST and IGST. Eligible units must register and apply for support quarterly. The process involves manual registration, application submission, and verification by tax officials, with funds disbursed via the PFMS platform. The scheme is administered by the Department of Industrial Policy and Promotion.
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