Refund processing for wrongly mapped taxpayers instructed to follow central GST clarification ensuring uniform implementation across field formations. Processing of refund applications in FORM GST RFD-01A filed by taxpayers wrongly mapped on the common portal must follow the CBIC clarification in Circular No. 104/23/2019-GST to ensure uniform identification and processing by field formations; the Tripura State Tax administration has directed all officers to apply that clarification under its statutory powers.
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Provisions expressly mentioned in the judgment/order text.
Refund processing for wrongly mapped taxpayers instructed to follow central GST clarification ensuring uniform implementation across field formations.
Processing of refund applications in FORM GST RFD-01A filed by taxpayers wrongly mapped on the common portal must follow the CBIC clarification in Circular No. 104/23/2019-GST to ensure uniform identification and processing by field formations; the Tripura State Tax administration has directed all officers to apply that clarification under its statutory powers.
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