https://www.taxtmi.com/circulars?id=71039 Refund claims for unutilized input tax credit arising from the export of electricity are governed in Chhattisgarh by the filing mechanism prescribed in central GST guidance. The central refund framework applies with necessary modifications for operation under the Chhattisgarh GST regime and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017. 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 claims for unutilized input tax credit arising from the export of electricity are governed in Chhattisgarh by the filing mechanism prescribed in central GST guidance. The central refund framework applies with necessary modifications for operation under the Chhattisgarh GST regime and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017. Circulars GST - States Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71039