https://www.taxtmi.com/circulars?id=71039 Refund of unutilized input tax credit arising from export of electricity is to follow the prescribed GST refund-filing mechanism. For uniform administration, the procedural provisions concerning such refund claims are adopted under the Chhattisgarh Goods and Services Tax framework, with modifications necessary for State-tax application. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 31 Aug 2026 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71039 Refund of unutilized input tax credit arising from export of electricity is to follow the prescribed GST refund-filing mechanism. For uniform administration, the procedural provisions concerning such refund claims are adopted under the Chhattisgarh Goods and Services Tax framework, with modifications necessary for State-tax application. Circulars GST - States Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71039