Tripura State Goods and Services Tax (Amendment) Rules. 2021 - F.1-11(91)-TAX/GST/2020(PART-VI) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2020(PART-VI) Dated, Agartala, the 1 st January, 2021. NOTIFICATION In exercise of the powers conferred by section 164 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 makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely :- 1. Short title and commencement. - (1) These rules may called the Tripura State Goods and Services Tax (Amendment) Rules. 2021. (2) These rules shall come into force on the date of their publication in the official Gazette. 2. In the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules). in rule 59, after sub-rule the following sub-rule shall be inserted namely:- (6) Notwithstanding anything contained in this rule,- (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 , if, he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if, he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if, he has not furnished the return in FORM GSTR-3B for preceding tax period. . By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department