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<h1>Tripura Govt Issues Circular for GST Relief: Tax Adjustments, Refunds, Compliance Extensions Amid COVID-19 Challenges.</h1> The Government of Tripura, through Circular No. 08/2020-GST, addresses challenges faced by registered persons under GST laws, ensuring uniformity in implementation. It follows the Department of Revenue's Circular No. 137/07/2020-GST, which clarifies issues such as tax adjustments for cancelled service contracts, refund processes for returned goods, and compliance extensions due to COVID-19. Key points include the issuance of credit or refund vouchers for tax adjustments, extended deadlines for filing applications and returns, and the continued use of Letters of Undertaking for zero-rated supplies. The circular aims to facilitate compliance and provide relief to taxpayers.