NO.F.l-11(8)-TAX/2015 — The Tripura State Goods and Services Tax Act, 2017

NO.F.l-11(8)-TAX/2015 GOVERNMENT OF TRIPUtA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTl AGARTALA, TRIPURA WEST, PlN-799006. I::<. LrLt I - 4 '? Dated, Agartala, the!Z 8 ~ ~~ , 20 18 8 ~ ~~ , 20 18 Circular No.04/2018- 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) Subject: Cladfications on refund related issues- regarding The Central Board of Excise & Customs vide Circular No. 17/l 7/2017-GST dated 15 111 November , 2017 and Circular No . 24/24/20 17-GST dated 21 st December, 2017 have issued clarifications on refund related issues which is annexed herewith. ln exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarifications issued vide Circular No. 17/ 17/2017-GST dated 15 1 h 1 h November , 2017 and Circular No . 24/24/2017C:iS'I' dated 21 st December, 20 l 7 by the Central Board of Excise & Customs. 1. Circular No. 17/17/2017-GST. Circular No. 24/24/2017-GST. Copy to: The Principal Secretary, Finance , Government ofTripura for favour of kind information. The Assistant Statistical Officer, Statistical Section, 0/o the Commissioner of Taxes & Excise, Agartala with request to upload the Circular in the Official website !Y'.YW,JripqnllC:l>5_ _ G;> . . . .IJigjn Guard File . ~·z-?l~l,g ~·z-?l~l,g (Dr. B. Kaur, lAS) Chief Commissioner of State Tax Government ofTripura 7-1\~k . 7-1\~k (Dr. B. K:Hu· , lAS) Chief Commissioner of State Tax Government ofTripura To, The Principal Chief Commissioners I Chief Commissioners I Principal Commissioners I Commissioners of C