Final notification of the Tripura State Goods and Services Tax (Second Amendment) Rules, 2021 – Govt. of Tripura
View PdfFinal notification of the Tripura State Goods and Services Tax (Second Amendment) Rules, 2021 – Govt. of Tripura
This notification has come into effect from 27.04.2021.
- In 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:
- Provided also that a registered person registered under the provisions of the Companies Act, 201 (18 of 2013 shall, during the period from the 27th 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 For GSTR -1 or using invoice furnishing facility, verified through electronic verification code (EVC).
