NO.F,1-H1(8)-TAX/2OIS 11s/y-&2 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEH… — The Tripura State Goods and Services Tax Act, 2017

NO.F,1-H1(8)-TAX/2OIS 11s/y-&2 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. tn Dated, Agartala; the 30 May. 2018. Circular No08/2018 GST (State) To The Additional Commissioner of State Tax Assistant Commissioner of State Tax Superintendent of State Tax (AILY Inspectors of State Tax (AIl) Subject:Clarifications on refund related issues- regarding The Central Board of Indirect Taxes & Customs, GST Policy W ling vide Circular No. 45/19/2018-GST dated 30"h1 May, 2018 has issued clarification on 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 uniformity in the implementation of the Act it is instructed to fallow the clarification issued vide Circular No. 45/19/2018-GST dated 30"May, 2018 by the Central Board of Indirect Taxes & Customs, GST Policy Wing: Enclo.:1 . Circular No. 45/19/2018-GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura Copy to: The Principal Secretary. Finance, Government of Tripura for favour of kind information. 2 The Assistant Statistical Officer; Statistical Section, O/o the Commissioner 0f Taxes Excise. Agartala with request to upload the Circular in the Official website WWW tripurataxes nicin 3 Guard File. (Nagesh Kumar B, IAS) Chief Commissioner 0f State Tax Government of Tripura Circular No. 45/19/2018-GST F. No. CBEC/20/16/4/2O18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 30' th May; 2018 The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioner