SGST reimbursement applications must now be filed online through the prescribed portal for eligible industrial units. Online filing is mandated for applications for grant of entitlement certificate and claim of SGST reimbursement under the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 and the Assam Industries (SGST Reimbursement for Eligible Units) Scheme, 2021. Eligible units must submit all such applications through the Department's portal from 21 August 2024, and offline applications will not be accepted.
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Provisions expressly mentioned in the judgment/order text.
SGST reimbursement applications must now be filed online through the prescribed portal for eligible industrial units.
Online filing is mandated for applications for grant of entitlement certificate and claim of SGST reimbursement under the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 and the Assam Industries (SGST Reimbursement for Eligible Units) Scheme, 2021. Eligible units must submit all such applications through the Department's portal from 21 August 2024, and offline applications will not be accepted.
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