Fully electronic refund process via FORM GST RFD-01 ensures single disbursement following central CBIC clarification. Instruction mandates adoption of the fully electronic refund process using FORM GST RFD-01 with single disbursement, following the Department of Revenue, CBIC clarification (Circular No. 125/44/2019-GST), and directs state tax officers to implement that clarification for uniform processing under the Tripura GST statutory framework.
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Provisions expressly mentioned in the judgment/order text.
Fully electronic refund process via FORM GST RFD-01 ensures single disbursement following central CBIC clarification.
Instruction mandates adoption of the fully electronic refund process using FORM GST RFD-01 with single disbursement, following the Department of Revenue, CBIC clarification (Circular No. 125/44/2019-GST), and directs state tax officers to implement that clarification for uniform processing under the Tripura GST statutory framework.
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