Refund reporting format for SGST/UTGST releases requires state-wise case counts, amounts, and prescribed form disclosure. Provides a reporting format for the summary of refund under SGST/UTGST released by the Centre in the prescribed form. The statement captures the reporting period, State or Union Territory code, name of the State or Union Territory, number of cases, and amount of refund released. It serves as a tabular compliance record based on Form RFD-05.
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 reporting format for SGST/UTGST releases requires state-wise case counts, amounts, and prescribed form disclosure.
Provides a reporting format for the summary of refund under SGST/UTGST released by the Centre in the prescribed form. The statement captures the reporting period, State or Union Territory code, name of the State or Union Territory, number of cases, and amount of refund released. It serves as a tabular compliance record based on Form RFD-05.
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