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of <h1>Tripura Clarifies GST Refund Rules: No Time Limit for Excess Ledger Balances, TDS/TCS Refundable, Deemed Exports Date Defined.</h1> The Government of Tripura issued a circular clarifying refund-related issues under the GST framework, following a directive from the Central Board of Indirect Taxes and Customs. The circular addresses several key points: the time period for refund applications does not apply to excess balances in electronic cash ledgers; certifications under specific CGST rules are unnecessary for these refunds; TDS/TCS amounts in electronic cash ledgers can be refunded as excess balances; and the relevant date for refunds on deemed exports is determined by the supplier's return filing date. The aim is to ensure consistent application of GST laws.
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