Exports refund clarifications: follow central circular procedures to ensure uniform implementation of GST refund rules. The State directs departmental officers to adopt the clarifications contained in Circular No. 37/11/2018-GST dated 15 March 2018 of the Central Board of Excise & Customs on export-related refunds; this directive is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure uniform implementation of refund procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exports refund clarifications: follow central circular procedures to ensure uniform implementation of GST refund rules.
The State directs departmental officers to adopt the clarifications contained in Circular No. 37/11/2018-GST dated 15 March 2018 of the Central Board of Excise & Customs on export-related refunds; this directive is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure uniform implementation of refund procedures.
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