NO.F.l-11(96)-TAX/GST/2017 GOVERNMENT OF TRIPURA — The Tripura State Goods and Services Tax Act, 2017

I NO.F.l-11(96)-TAX/GST/2017 GOVERNMENT OF TRIPURA ~~// ) ')_ -f J OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the (1t;\pril, 2018. Circular No.07/2018- GST (State) To The Additional Commissioner of State Tax I Assistant Commissioner of State Tax I Superintendent of State Tax (All)/ Inspectors of State Tax (All) Madam/Sir , Sub: Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg. Kind attention is inyited to the provisions of"the Tripura State Goods and Services Tax Act, 2017 (hereinafter referred to as the TSGST Act) relating to the recovery of arrears of value added tax and input tax credit thereof, input tax credit carried forward erroneously and recovery of arrears of other taxes leviable under the existing law and related interest, penalty or late fee payable arising as a result of the proceedings of assessment, appeal, revision, review and reference etc. initiated before, on or after the appointed date under the provisions of the existing law or due to revision of return under the existing law. In this regard, representations have been received seeking clarification on the procedure for recovery of such arrears in the GST regime. The issues have been examined and to ensure uniformity , jurisdictional officers), the Commissioner, in exercise of its powers conferred under section 168 (1) ofthe Tripura State Goods and Services Tax Act, 2017, (hereinafter referred to as the TSGST Act") hereby specifies the procedure to be followed for recovery of arrears arising in the implementation of the provisions of the law across the field formations (i.e. " out of proceedings under the existing law. Legal provis