Clarifications on refund related issues- regarding - GST - States - 08/2018

NO.F.1-11(8)-TAX/2015/4514-20 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 30 th May,2018. Circular No. 08/2018 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 Indirect Taxes Customs, GST Policy Wing vide Circular No, 45/19/2018 GST dated 30thMay, 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 follow the clarification issued vide Circular No. 45/19/2018 GST dated 30 th 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