Seeks to exclude government departments and local authorities from the requirement of issuance of e-invoice - F.1-11 (91)-Tax/GST/2021(PART) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO. F.1-11 (91)-Tax/GST/2021(PART) Dated, Agartala, the 19/07/2021 NOTIFICATION In exercise of the powers conferred by sub-rule (4) to rule 48 of the Tripura State Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Government, on hereby notifies registered person, other than a the recommendations of the Council, government department, a local authority, those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds fifty crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This is in supersession of this Department s notification number-1-11(91)-TAX/GST/2021, dated the 26 th March, 2021, published in the Tripura Gazette, Extraordinary issue vide number 734 dated 26 th March, 2021. 3. Notwithstanding such supersession, any action taken under those notifications, superseded hereby, are saved and to be construed as taken under this notification. By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department