Uniformity in GST circular implementation: state instructs tax officers to follow central corrigendum for consistent application. Corrigendum directs State tax officers to adopt the Central GST Policy Wing's corrigendum to an earlier circular to secure uniform application of GST provisions across field formations, attaching that central corrigendum for implementation and instructing all levels of State tax administration to align procedures and interpretation accordingly under the State's statutory authority to ensure uniformity.
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Provisions expressly mentioned in the judgment/order text.
Uniformity in GST circular implementation: state instructs tax officers to follow central corrigendum for consistent application.
Corrigendum directs State tax officers to adopt the Central GST Policy Wing's corrigendum to an earlier circular to secure uniform application of GST provisions across field formations, attaching that central corrigendum for implementation and instructing all levels of State tax administration to align procedures and interpretation accordingly under the State's statutory authority to ensure uniformity.
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