Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 to 31.10.2020. - F.1-11(19)-TAX/GST/2020(Part-V) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(19)-TAX/GST/2020(Part-V) Dated, Agartala, the 6th November, 2020. NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council. hereby notifies the registered persons required to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the Tripura State Goods and Services Tax Rules. 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the 1 st day of October, 2020 to the 31 st day of October 2020, follow the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by uploading specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal, within thirty days from the date of such invoice, failing which the same shall not be treated as an invoice. By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department