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of <h1>Tripura Clarifies GST Refund Issues with Circular No. 12/2019-GST; Aligns with Central Board Guidelines for Uniformity.</h1> The Government of Tripura's Office of the Chief Commissioner of State Tax issued Circular No. 12/2019-GST to clarify refund-related issues under the Tripura State Goods and Services Tax Act, 2017. This directive mandates adherence to the guidelines provided in Circular No. 94/13/2019-GST by the Department of Revenue, Central Board of Indirect Taxes and Customs, dated 28th March 2019. The aim is to ensure consistent application of the law across all field formations. The circular is addressed to various state tax officials, including Additional Commissioners, Deputy Commissioners, Superintendents, and Inspectors.
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