GST circulars on Bonds/LUT, GSTR reconciliation, refunds, job work, e way bills and transitional credit procedures. Tripura's Chief Commissioner instructs all state tax officers to follow GST Policy Wing circulars of 2017-2018 annexed to Circular No. 20/2019 GST (State) under section 168 of the Tripura SGST Act to ensure uniform implementation. The annexed central circulars provide operative clarifications on Bonds/LUT for exports (running bonds, bank guarantee limits, LUT eligibility and acceptance), GSTR reconciliation procedures (GSTR 1/2/3B and auto drafts), movement and invoicing on approval basis, job work and additional place of business rules (challans, ITC, FORM ITC 04), manual refund and Advance Ruling filing procedures, transitional CENVAT credit non utilization and recovery, e way bill applicability, and sector specific refunds and processes (EOU procurement, fabric exporters, CSD).
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.
GST circulars on Bonds/LUT, GSTR reconciliation, refunds, job work, e way bills and transitional credit procedures.
Tripura's Chief Commissioner instructs all state tax officers to follow GST Policy Wing circulars of 2017-2018 annexed to Circular No. 20/2019 GST (State) under section 168 of the Tripura SGST Act to ensure uniform implementation. The annexed central circulars provide operative clarifications on Bonds/LUT for exports (running bonds, bank guarantee limits, LUT eligibility and acceptance), GSTR reconciliation procedures (GSTR 1/2/3B and auto drafts), movement and invoicing on approval basis, job work and additional place of business rules (challans, ITC, FORM ITC 04), manual refund and Advance Ruling filing procedures, transitional CENVAT credit non utilization and recovery, e way bill applicability, and sector specific refunds and processes (EOU procurement, fabric exporters, CSD).
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