The Government of Tripura vide circular dated 04/01/2022 has issued Tripura State Goods and Service Tax (Tenth Amendment) Rules, 2021. The amendment clarifies that when a tax invoice does not mention Unique Identity Number, copy of invoice duly attested by authorized representative shall be submitted along with refund application in Form GST RFD-10 in order to obtain refund.
Consultation paper on Maintenance of Record of Mandatory Communication by Regulated Entities
It is proposed that the regulated entities maybe mandated to maintain the record of all such communication, which are mandated to be communicated under the