Refund-related GST uniformity is reinforced by directing officers to follow the central clarification on refund issues. Uniform implementation of refund-related GST provisions is directed by requiring field officers to follow the clarification issued by the Central Board of Indirect Taxes and Customs on refund issues. The instruction is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure consistency in application of the Act 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-related GST uniformity is reinforced by directing officers to follow the central clarification on refund issues.
Uniform implementation of refund-related GST provisions is directed by requiring field officers to follow the clarification issued by the Central Board of Indirect Taxes and Customs on refund issues. The instruction is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure consistency in application of the Act across field formations.
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