GST refund clarifications require adherence to central CBIC guidance to ensure uniform implementation of refund procedures. The Chief Commissioner instructs all subordinate tax officers to follow the clarifications issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing (Circular No.79/53/2018-GST) on refund-related issues, and, invoking section 168 of the Tripura State GST Act, adopts that circular for uniform implementation across the state.
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 refund clarifications require adherence to central CBIC guidance to ensure uniform implementation of refund procedures.
The Chief Commissioner instructs all subordinate tax officers to follow the clarifications issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing (Circular No.79/53/2018-GST) on refund-related issues, and, invoking section 168 of the Tripura State GST Act, adopts that circular for uniform implementation across the state.
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 
