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of <h1>Tripura GST Rules Amended: Changes in Refund Calculations, Extended Timeframes, New Clauses on Tax Compliance and LPG Cylinder Movement.</h1> The Tripura State Goods and Services Tax (Fifth Amendment) Rules, 2018, amends the Tripura State Goods and Services Tax Rules, 2017. Key changes include adjustments to rules concerning the calculation of refund amounts for inverted duty structures, extending the time for certain provisions from one year to eighteen months, and modifications to procedural forms and instructions. The amendment also specifies conditions for refund claims, adjustments in tax periods, and introduces new clauses for handling non-compliance regarding tax rate reductions. Additionally, it addresses the movement of empty LPG cylinders and updates requirements for tax practitioners.
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