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<h1>Tripura Issues Circular No. 03/2018-GST for Clarification on Export Refunds, Aligns with Central Guidelines.</h1> The Government of Tripura, through the Office of the Chief Commissioner of State Tax, issued Circular No. 03/2018-GST (State) on March 16, 2018. This circular addresses clarification on export-related refund issues in alignment with Circular No. 37/11/2018-GST issued by the Central Board of Excise & Customs on March 15, 2018. It mandates adherence to these clarifications to ensure uniform implementation under the Tripura State Goods and Services Tax Act, 2017. The directive is aimed at various state tax officials, including Additional Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents, and Inspectors of State Tax.