Fraudulent input tax credit: recipients face recovery and penalty while invoice issuers face penal liabilities under the tax law.
Issuance of tax invoices without actual supply does not amount to a supply and so does not generate tax demand under ordinary demand provisions; the issuer is nonetheless liable to penal action for issuing invoices without supply. A recipient who fraudulently avails and utilizes input tax credit on such invoices is liable for recovery of the credit with interest and penal action under provisions addressing fraudulent availment or utilization; duplicate penalties for the same act are barred. If the recipient further passes on the credit by issuing invoices without supply, no output tax demand arises, but penal action applies to the intermediary for issuing invoices without supply and for wrongful use of credit.

Input tax credit clarified: ITC for deemed export refunds is not standard ITC and excluded from net ITC.
ITC of tax paid on supplies regarded as deemed exports is provided to recipients solely to facilitate refund claims and is not ITC under Chapter V; consequently it is not subject to section 17 restrictions and is excluded from "Net ITC" for computing refund of unutilised ITC. The proviso to section 17(5)(b) applies to the whole clause (b); "leasing" in section 17(5)(b)(i) refers only to motor vehicles, vessels and aircraft. Employer perquisites under contract are not supplies. Electronic credit ledger funds may be used for output tax but not reverse charge or other non tax liabilities; cash ledger may meet tax, interest, penalty and fees.

Inter State supply reporting: ensure place of supply accuracy and correct ITC reversals in GSTR returns to secure proper credit allocation.
Registered persons must report inter State supplies place of supply wise in GSTR 3B table 3.2 and corresponding GSTR 1 tables, maintaining correct customer state data; GSTR 3B table 4(A) is auto populated from GSTR 2B but reversals and ineligible ITC must be identified and reported so only net eligible ITC (4A minus 4B(1) and 4B(2)) is credited to the electronic credit ledger. Absolute non reclaimable reversals go in 4(B)(1); conditional reversals that may be reclaimed go in 4(B)(2); time limit based ineligible credits are reported in 4(D)(2).

Input Tax Credit rules clarified for deemed exports, employer perquisites, and permitted uses of electronic GST ledgers.
Tax paid on deemed export supplies, made available as ITC for enabling refund claims on the portal, is not ITC under Chapter V and therefore is not subject to section 17(5) and must be excluded from "Net ITC" for computation of unutilised ITC refunds. The proviso added to clause (b) of section 17(5) applies to the entire clause (b). "Leasing" in that clause is limited to motor vehicles, vessels and aircraft. Perquisites under employment contracts are not taxable supplies. Electronic credit ledger funds may only discharge output tax (not reverse charge or other liabilities); cash ledger may meet tax, interest, penalty or fees.

Fraudulent input tax credit-recipients face demand and penalty; issuers and intermediaries attract penal sanctions.
Issuance of tax invoices without underlying supply does not constitute supply under section 7 and does not attract tax demand under sections 73 or 74, but issuers are liable to penalty under section 122(1)(ii). Recipients who fraudulently avail and utilize ITC on such invoices are liable to demand, recovery and penalty under section 74 with interest, and the bar in section 75(13) prevents duplicate penalties. Intermediaries who pass on ITC or issue invoices without supply are not subject to tax demand for non-existent outward supplies but are liable to penal provisions under section 122(1)(ii) and section 122(1)(vii); forfeiture provisions may also be invoked where applicable.

Reporting of inter State supplies and ITC reversals: ensure place of supply-wise GSTR 3B and GSTR 1 reporting for correct credit allocation.
Registered persons must report place of supply wise inter State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR 3B and corresponding tables in FORM GSTR 1; maintain correct customer state data; and mirror GSTR 1 amendments in Table 3.2. Total ITC is auto populated from FORM GSTR 2B into Table 4(A) (except certain time barred or recipient location exceptions). Absolute ineligible reversals under section 17(5) and rules 42-43 go in Table 4(B)(1); temporary reversals (e.g., rule 37, section 16(2)) go in Table 4(B)(2) and reclaimed amounts appear in Table 4(A)(5) and Table 4(D)(1). Net ITC = 4A - [4B(1)+4B(2)] is credited to the Electronic Credit Ledger. Reversals under section 17(5) must not be reported in Table 4(D).

Online GST appeals require Form GST APL-01, certified copy submission, and module-based receipt issuance for uniform processing.
Appeals under Section 107 of the State Act are to be filed online in Form GST APL-01, and the certified copy of the impugned order or decision must be submitted within one week of filing. The receipt acknowledgment and appeal-disposal entries are to be managed through the module developed by the headquarters IT section, with login credentials provided to the Munsarim on the Appellate Authority's recommendation. All filed and pending appeals are to be entered in the module by the prescribed deadline, and subsequent acknowledgments are to be issued only through that module.

Withdrawal of earlier GST clarification requires field formations to follow the subsequent central clarification for uniform statutory implementation.
Withdrawal of the earlier GST clarification is directed through adoption of the central clarification withdrawing the corresponding State Circular No. 25/2019. State tax field formations must follow the subsequently issued central circular to ensure uniform implementation of the Tripura State Goods and Services Tax Act, 2017. The direction applies to designated state tax officers and field formations.

Unutilized input tax credit refunds for electricity exports must follow the prescribed filing clarification for uniform GST administration.
Refund claims for unutilized input tax credit arising from export of electricity are to be handled in accordance with the Central Government's clarification on the manner of filing such claims. State tax officers must follow that clarification to ensure uniform implementation of the Tripura State GST Act and consistent administration of refund claims.

Electronic credit ledger re-credit through FORM GST PMT-03A must follow the prescribed clarification for uniform GST implementation.
Re-credit of the electronic credit ledger is to be undertaken using FORM GST PMT-03A in accordance with the clarification issued for uniform implementation of GST law. State tax officers are instructed to follow the prescribed clarification on the manner of such re-credit under the Tripura State Goods and Services Tax Act, 2017.

Inverted duty structure refunds for concessional supplies require uniform application of the central clarification by State Tax officers.
Refund claims under an inverted duty structure involving supplies made under a concessional notification are to be administered uniformly under the Tripura State Goods and Services Tax framework. State tax officers are instructed to follow the Central Government's clarification on the treatment of such claims, ensuring consistent implementation of refund provisions across State Tax field formations.

Input tax credit clarifications: deemed export credit excluded from Section 17 rules and ledger use limited to output tax.
Tax paid on supplies regarded as deemed exports is made available as ITC solely to enable portal refunds and is not ITC under Chapter V; thus it is not subject to Section 17 restrictions nor included in "Net ITC" for refund computations. The proviso to clause (b) of sub section (5) of Section 17 applies to the whole clause, and "leasing" in that clause means leasing of motor vehicles, vessels and aircraft only. Employer perquisites under employment contracts are not supplies for GST. Electronic credit ledger funds can pay output tax (excluding reverse charge and non tax liabilities); electronic cash ledger funds may pay tax, interest, penalty, fees and other liabilities.

Fraudulent input tax credit: recipients who avail and utilise ITC face demand, recovery and penal action under GST law.
Mere issuance of a tax invoice without an underlying supply does not constitute supply under section 7 and attracts no tax demand under sections 73 or 74 against the issuer, though the issuer is liable under section 122(1)(ii). A recipient who fraudulently avails and utilises ITC on such invoices is liable for demand, recovery and penalty under section 74 with interest under section 50, and section 75(13) bars duplicate penalties. If the recipient passes on ITC by issuing invoices without supply, no demand under sections 73/74 arises for outward transactions, but penal liability under sections 122(1)(ii) and 122(1)(vii) remains. Section 132 may also be invoked depending on facts.

Inter State supply reporting: accurate place of supply and reversal of ineligible input tax credit must be disclosed in GSTR returns.
Suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders place of supply wise in Table 3.2 of FORM GSTR 3B and the corresponding tables of FORM GSTR 1, and must maintain correct customer state data. Table 4(A) of FORM GSTR 3B is auto populated from FORM GSTR 2B; absolute non reclaimable ITC reversals and ineligible credit under section 17(5) are to be shown in Table 4(B)(1), temporary reclaimable reversals in Table 4(B)(2), Net ITC is calculated as 4A minus the sum of 4B(1) and 4B(2) and credited to the electronic credit ledger, while time limit or place of supply exclusions are reported in Table 4(D)(2).

Refund of accumulated ITC allowed where concessional notification causes output tax rate to be lower than input tax rate; exclusions apply.
Refund of accumulated ITC under the inverted duty framework is admissible where accumulation arises because the rate of tax on outward supplies is lower than the rate on inputs at the same point in time due to supply under a concessional notification, except where output supply is nil rated or fully exempt or where the Government has notified exclusion; admissibility remains subject to fulfillment of other statutory conditions.

Withdrawal of advisory circular rescinds prior refund guidance after retrospective omission of the refund rule, restoring the prior regulatory position.
The Commissioner withdraws Circular No. 64/2019-GST ab-initio because rule 95A, which authorised refunds for airport departure-area retail sales to outgoing international tourists, has been omitted retrospectively effective 01.07.2019; the withdrawal is declared effective as of 6th July, 2022.

Refund of unutilised ITC for export of electricity: procedural filing, documentation and calculation requirements clarified.
Refund of unutilised Input Tax Credit for export of electricity requires electronic filing in FORM GST RFD-01 under "Any Other" with the specified remark, uploading Statement 3B with export invoice details, scheduled energy statements from the Regional Energy Account (REA) issued by the RPC Secretariat, tariff agreements, and Statement 3A with refund calculations. Initial filing does not require debit from the electronic credit ledger; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders.

Re-credit of electronic tax credit: officer re-credits ledger after taxpayer deposits erroneous refund and applicable charges.
Where a taxpayer deposits an erroneous refund with applicable interest and penalty through Form GST DRC-03, and evidences such payment, the jurisdictional proper officer shall, upon satisfaction, re-credit an equivalent amount to the electronic credit ledger by passing an order in Form GST PMT-03A, preferably within 30 days of receipt of the re-credit request or payment of the full amount, whichever is later. Eligible categories include IGST refunds obtained contrary to rule, unutilised input tax credit refunds on export or zero-rated supplies to SEZ, and inverted duty refunds. Taxpayer must submit prescribed annexure until portal automation is available.

Refund of accumulated input tax credit available where concessional supply rates create an inverted duty structure, subject to exclusions.
Clarifies that refund of accumulated input tax credit attributable to an inverted duty structure is available where accumulation arises because the supplier makes output supplies at a lower rate under a Government concessional notification at the same point in time, subject to other conditions; refunds remain unavailable where output is nil rated or fully exempt or expressly excluded by Government notification.

Input Tax Credit for deemed exports is treated as non Chapter V credit and excluded from net ITC used for refund computation.
Tax paid on deemed exports is made available as ITC solely to enable portal refund claims but is not ITC under Chapter V and thus not subject to section 17 restrictions or included in "Net ITC" for refund calculations. The proviso allowing ITC where an employer is legally obliged to provide goods or services applies to the whole clause restricting ITC; "leasing" therein means only leasing of motor vehicles, vessels and aircraft. Employer perquisites under employment contracts are not supplies for GST. Electronic credit ledger funds may be used only for output tax (excluding reverse charge) and not for interest, penalties or cash refunds; electronic cash ledger funds may be used for tax, interest, penalties and fees.