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Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.
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....2-2018 West Bengal SGST<br>GST - States<br>GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Corrigendum to Trade Circular No. 14/2017 dated 21.12.2017 ....