Tripura State Goods and Services Tax (Amendment) Rules. 2021

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..... nferred 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) R .....

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..... 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, s .....

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