Integrated refund mechanism allows tax officers to sanction and disburse central and state GST refunds across jurisdictions. Officers of CGST, SGST and UTGST are empowered under an integrated refund mechanism to sanction and disburse both central and state/UT tax refunds, centralising operational responsibility for cross jurisdictional refund administration and requiring implementation in the prescribed manner and timeframe.
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.
Integrated refund mechanism allows tax officers to sanction and disburse central and state GST refunds across jurisdictions.
Officers of CGST, SGST and UTGST are empowered under an integrated refund mechanism to sanction and disburse both central and state/UT tax refunds, centralising operational responsibility for cross jurisdictional refund administration and requiring implementation in the prescribed manner and timeframe.
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