Refund clarifications: state tax authorities instructed to adopt central GST guidance to ensure uniform implementation. State tax officers are instructed to adopt the Central Board of Indirect Taxes and Customs' clarifications on refund issues (Circular No. 94/13/2019-GST dated 28 March 2019) to ensure uniform administration of refund provisions; this direction is issued under the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 and the Central Board circular is annexed for operational guidance.
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Refund clarifications: state tax authorities instructed to adopt central GST guidance to ensure uniform implementation.
State tax officers are instructed to adopt the Central Board of Indirect Taxes and Customs' clarifications on refund issues (Circular No. 94/13/2019-GST dated 28 March 2019) to ensure uniform administration of refund provisions; this direction is issued under the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 and the Central Board circular is annexed for operational guidance.
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