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    <title>Fully electronic refund process through FORM GST RFD-01 and single disbursement</title>
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    <description>Instruction mandates adoption of the fully electronic refund process using FORM GST RFD-01 with single disbursement, following the Department of Revenue, CBIC clarification (Circular No. 125/44/2019-GST), and directs state tax officers to implement that clarification for uniform processing under the Tripura GST statutory framework.</description>
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