Single Cash Ledger.
All cash ledgers of each tax head (i.e. CGST, IGST, SGST/UTGST) would be combined into a single cash ledger.
Comment - The modalities for implementation would be finalised in consultation with GSTN and the Accounting authorities.
Single Authority for Refund.
A scheme of single authority for disbursement of the refund amount sanctioned by either the Centre or the State tax authorities would be implemented on pilot basis.
Comment - The modalities for the same s
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