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of <h1>Tripura Clarifies GST Refunds: No Yearly Clubbing Restrictions, HSN/SAC Codes Required, Aligns with Circular No. 135/05/2020-GST.</h1> The circular issued by the Government of Tripura provides clarification on refund-related issues under the GST framework. It aligns with the Department of Revenue's Circular No. 135/05/2020-GST, ensuring uniformity in implementing GST provisions. The document addresses several issues: it removes restrictions on clubbing refund claims across financial years, clarifies that refunds of accumulated input tax credit (ITC) due to GST rate changes are not applicable when inputs and outputs are the same, and outlines changes in refund procedures for taxes paid on supplies other than zero-rated supplies. Additionally, it mandates the inclusion of HSN/SAC codes in refund applications to distinguish ITC on goods and services.
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