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<h1>Tripura's GST Circular No. 04/2018 Mandates Uniform Refund Processes, Aligns with Central Board Guidelines.</h1> The Government of Tripura, through the Office of the Chief Commissioner of State Tax, issued Circular No. 04/2018-GST to address refund-related issues under the Tripura State Goods and Services Tax Act, 2017. This circular mandates the adherence to clarifications provided by the Central Board of Excise & Customs in their Circulars No. 17/17/2017-GST and No. 24/24/2017-GST, dated 15th November 2017 and 21st December 2017, respectively. These instructions aim to ensure uniformity in the implementation of GST refund processes across the state.