Refund of unutilized input tax credit on export of electricity follows clarified filing procedure for uniform GST implementation. Uniform implementation of the refund procedure for unutilized input tax credit arising from export of electricity is directed by adopting the clarification issued by the Central tax administration. The instruction is issued in exercise of power under section 168 of the Tripura State Goods and Services Tax Act, 2017, for the purpose of ensuring consistency across field formations in handling such refund claims. Officers are to follow the clarification contained in Circular No. 175/07/2022-GST dated 6 July 2022 for the manner of filing refund applications.
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 of unutilized input tax credit on export of electricity follows clarified filing procedure for uniform GST implementation.
Uniform implementation of the refund procedure for unutilized input tax credit arising from export of electricity is directed by adopting the clarification issued by the Central tax administration. The instruction is issued in exercise of power under section 168 of the Tripura State Goods and Services Tax Act, 2017, for the purpose of ensuring consistency across field formations in handling such refund claims. Officers are to follow the clarification contained in Circular No. 175/07/2022-GST dated 6 July 2022 for the manner of filing refund applications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
