Refund clarification mandates uniform adoption of central GST circular on refund procedures and compliance by state tax officers. Instruction requires state tax officers to follow the Central Board of Indirect Taxes & Customs' circular on refund-related issues to ensure uniform implementation of GST refund procedures, compliance obligations, and administrative handling across subordinate tax offices; the central circular is enclosed for guidance.
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Refund clarification mandates uniform adoption of central GST circular on refund procedures and compliance by state tax officers.
Instruction requires state tax officers to follow the Central Board of Indirect Taxes & Customs' circular on refund-related issues to ensure uniform implementation of GST refund procedures, compliance obligations, and administrative handling across subordinate tax offices; the central circular is enclosed for guidance.
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