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Guidance on Processing IGST Refunds Withheld u/r 96(4)(c) and Transmitted per Rule 96(5A) CGST Rules 2017.

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Full Text of the Document

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....Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017 - Clarifications....

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