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of <h1>Tripura Issues Circular on GST Refunds: ITC Claims Limited to GSTR-2A Invoices, Excludes Imports and RCM Supplies.</h1> The Government of Tripura's Office of the Chief Commissioner of State Tax issued a circular to clarify refund issues related to the Goods and Services Tax (GST). This circular aligns with the Department of Revenue's earlier directive, which restricts the refund of accumulated Input Tax Credit (ITC) to invoices reflected in the applicant's FORM GSTR-2A. However, this restriction does not apply to ITC on imports, Input Service Distributor (ISD) invoices, or Reverse Charge Mechanism (RCM) supplies, which retain their previous treatment. The circular aims to ensure uniformity in GST law implementation and requests dissemination of these guidelines.
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