https://www.taxtmi.com/circulars?id=71034 Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to ensure uniform handling of refund applications filed by unregistered persons. The central GST procedure for filing such applications is adopted under the Chhattisgarh GST framework, subject to necessary State-level modifications. Unregistered persons seeking refunds must use the adopted procedural mechanism, which operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017. en-us Wed, 05 Apr 2023 00:00:00 +0530 Mon, 31 Aug 2026 10:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71034 Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to ensure uniform handling of refund applications filed by unregistered persons. The central GST procedure for filing such applications is adopted under the Chhattisgarh GST framework, subject to necessary State-level modifications. Unregistered persons seeking refunds must use the adopted procedural mechanism, which operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017. Circulars GST - States Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71034