https://www.taxtmi.com/circulars?id=69706 Refund-related procedural clarifications issued by CBIC under the CGST Act and Rules are to be followed under the Uttar Pradesh SGST Act and Rules as well, because the corresponding provisions are stated to be identical. The procedure described in the cited CBIC circular should be applied mutatis mutandis within the Uttar Pradesh GST framework for refund matters, and subordinate officers are to be informed and directed to act accordingly in conformity with that clarification. en-us Mon, 07 Jan 2019 00:00:00 +0530 Thu, 23 Apr 2026 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69706 Refund-related procedural clarifications issued by CBIC under the CGST Act and Rules are to be followed under the Uttar Pradesh SGST Act and Rules as well, because the corresponding provisions are stated to be identical. The procedure described in the cited CBIC circular should be applied mutatis mutandis within the Uttar Pradesh GST framework for refund matters, and subordinate officers are to be informed and directed to act accordingly in conformity with that clarification. Circulars GST - States Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69706