Clarifications on refund related issues. - GST - States - 04/2018-GST (State)

No.F.1-11(8)-TAX/2015/2441-41 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 28 th March, 2018. Circular No. 04/2018-GST (State) To The Additional Commissioner of State Tax / Assistant Commissioner of State Tax / Superintendent of State Tax (All)/ Inspectors of State Tax (All) Subject: Clarifications on refund related issues- regarding The Central Board of Excise Customs vide Circular No, 17/17/2017-GST dated 15 th November, 2017 and Circular No. 24/24/2017-GST dated 21 st December, 2017 have issued clarifications on refL1nd related issues which is annexed herewith. In exercise of powers 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 follow the clarifications issued vide Circular No. 17/17/2017-GST dated 15 th November, 2017 and Circular No. 24/24/2017-GST dated 21 st December, 2017 by the Central Board of Excise Customs. Enclo .: 1. Circular No. 17/17/2017-GST. 2. Circular No. 24/24/2017-GST. (Dr. B. Kaur, IAS) Chief Commissioner of State Tax Government of Tripura