Tripura State Goods and Services Tax (Second Amendment) Rules, 2021 - F.1-11 (91)-Tax/GST/2020(Part) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO. F.1-11 (91)-Tax/GST/2020(Part) Dated, Agartala, the 12/05/2021 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 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. (1) These rules may be called the Tripura State Goods and Services Tax (Second Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force on 27th day of April, 2021. 2. In the Tripura State Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:- Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27 th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR - 1 or using invoice furnishing facility, verified through electronic verification code (EVC). By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department