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        Case ID :
        GST - States

        Prescribing manner of filing an application for refund by unregistered persons

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        Refund applications by unregistered persons guided by uniform GST filing instructions for field formations. Tripura State Tax authorities instructed field officers to follow the CBIC circular prescribing the manner of filing refund applications by unregistered persons, in exercise of powers under section 168 of the Tripura State Goods and Services Tax Act, 2017, to ensure uniform implementation of the refund provisions across field formations.
                        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.

                              Refund applications by unregistered persons guided by uniform GST filing instructions for field formations.

                              Tripura State Tax authorities instructed field officers to follow the CBIC circular prescribing the manner of filing refund applications by unregistered persons, in exercise of powers under section 168 of the Tripura State Goods and Services Tax Act, 2017, to ensure uniform implementation of the refund provisions across field formations.


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