NO.F.1-11(8)-TAX/2015 [3441- 47 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NE… — The Tripura State Goods and Services Tax Act, 2017

NO.F.1-11(8)-TAX/2015 [3441- 47 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTL AGARTALA, TRIPURA WEST, PIN-799006. 287 Dated, Agartala, the March; 2018. Circular No 042018 GST (State) To Che Additional Commissioner of State Tax Assistant Commissioner of State Tax Superintendent of State Tax (AlIY Inspectors of State Tax (AlI) Subject: Clarifications on refund related issues- regarding The Central Board of' Excise & Customs vide Circular No, 17/17/2017-GST dated I5th November; 2017 and Circular No. 24/24/2017-GST dated 21' December, 2017 have issued clarifications 0n refund related issues which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act; 2017 (Tripura Act No. 9 of 2017) for the purpose of uniforinity in the implementation of the Act it is instructed to follow the clarifications issued vide Circular No. 17/17/2017-GST dated 15th November; 2017 and Circular No. 24/24/2017- GS[' dated 21s December; 2017 by the Central Board of Excise & Customs_ Enelo;: 1 . Circular No. 17/17/2017-GST: 2, Circular No. 24/24/2017-GST. 8 22/s)' (Dr. B Kaur, IAS) Chief Conmissioner of State Tax Government of Tripura Copy to: The Principal Secretary, Finance, Government of Tripura for favour of kind information: The Assistant Statistical Officer; Statistical Section, O/o the Cominissioner of Taxes & Excise, Agartala with request to upload the Circular in the Official website WWW tripurataxes nicin (uard File. 2, 3 22/s/e (Di:. B. Kaur; IAS) Chief Commissioner of State Tax Government of Tripura Circular No. 17/17/2017 GST F, No. 349/169/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi; Da