OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX — The Tripura State Goods and Services Tax Act, 2017

Jlf<;/ y-{k? OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX NO.F.I-11(8)-TAX/2015 GOVERNMENT OF TRIPURA PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 30~ ay , Circular No.08/2018- 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:Ciarifications on refund related issues- regarding The Central Board of Indirect Taxes & Customs, GST Policy Wing vide Circular No. 45/ 19/20 18-GST dated 30 111 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 fullow the clarification issued vide Circular No. 45/19/20 18-GST dated 30 111 May, 2018 by the Central Board ofindirect Taxes & Customs, GST Policy Wing. Enclo.: l. Circular No. 45119/20 18 -GST. Copy to: The Principal Secretary, Finance, Government of Tripura 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 \V'vV'\\1 , t .. ~ l}i G, i11 Guard Fi I e. (Nagesh Kumar B, lAS) Chief Commissioner of State Tax Government of Tripura 30~ ay , 2018. (Nagesh Kumar B, lAS) Chief Commissioner of State Tax Government ofTripura To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, Subject: Clarifications on refund related issues – reg. The Board vide 24/24/2017 – Circu