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of <h1>Tripura SGST Rules Amended: Changes to Refund Applications, Rule 89 and Rule 96A Extensions, Updated FORM GST RFD-01.</h1> The Government of Tripura has issued the Tenth Amendment to the Tripura State Goods and Services Tax (SGST) Rules, 2017, under the authority of section 164 of the Tripura SGST Act, 2017. Effective upon publication in the Official Gazette, the amendments include changes to rule 89, allowing either the recipient or supplier of deemed export supplies to file applications for refunds under certain conditions. Rule 96A is modified to permit extensions beyond three months as allowed by the Commissioner. Additionally, updates to FORM GST RFD-01 replace Statements 2 and 4, detailing refund processes for exports and supplies to SEZ units.
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