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of <h1>Tripura Government Clarifies Arrear Recovery Procedure Under TSGST Act 2017, Including VAT and Input Tax Credit.</h1> The circular issued by the Government of Tripura provides clarification on the procedure for recovering arrears under the Tripura State Goods and Services Tax Act, 2017. It addresses the recovery of arrears related to value-added tax, input tax credit, and other taxes under existing laws. If these arrears are not recovered under the existing law, they will be treated as state tax liability under the TSGST Act. The circular outlines the process for recovering these arrears through the electronic credit or cash ledger and details the handling of interest, penalties, and late fees. It also specifies procedures for unregistered dealers and filing past period returns.
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