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    <title>Regarding clarification on refund-related matters</title>
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    <description>Refund-related clarifications issued under the central GST circular are made applicable to the Uttar Pradesh Goods and Services Tax Act and Rules. The communication forwards the circular to field officers and directs that subordinate officers be informed and instructed to act accordingly. It functions as an administrative instruction for uniform implementation of refund-related clarification within the State GST framework.</description>
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