TMI BlogNotification on the TSGST (Ninth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules. 2017, namely:- (1) These rules may be called the Tripura State Goods and Services Tax (Ninth Amendment.) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAM-I after the statement in FORM GST ITC-93 has been furnsihed."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets ..... X X X X Extracts X X X X X X X X Extracts X X X X
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