SGST refund disbursal procedures require nodal officers, treasury transmission, and communication between state and central authorities. Disbursal of SGST refunds follows a prescribed administrative workflow: state authorities disburse SGST while central authorities disburse central tax components; district Deputy Commissioners act as nodal officers to record central sanction orders in SGST - REFUND REGISTER-1, present originals and Payment Advice to the treasury within five working days, intimate heads of account, secure fund allocation in BIMS, and ensure transfer to the taxpayer's bank account. State-sanctioned refunds require prescribed approvals, DDO submission to treasury, forwarding of documents to central jurisdiction for central components, and maintenance of SGST - REFUND REGISTER-2, with monthly case-wise reporting by Deputy Commissioners.
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.
SGST refund disbursal procedures require nodal officers, treasury transmission, and communication between state and central authorities.
Disbursal of SGST refunds follows a prescribed administrative workflow: state authorities disburse SGST while central authorities disburse central tax components; district Deputy Commissioners act as nodal officers to record central sanction orders in SGST - REFUND REGISTER-1, present originals and Payment Advice to the treasury within five working days, intimate heads of account, secure fund allocation in BIMS, and ensure transfer to the taxpayer's bank account. State-sanctioned refunds require prescribed approvals, DDO submission to treasury, forwarding of documents to central jurisdiction for central components, and maintenance of SGST - REFUND REGISTER-2, with monthly case-wise reporting by Deputy Commissioners.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
