Notification on the Tripura Goods and Services Tax (Fifth Amendment) Rules, 2022, (dated- 17.01.2023) – Government of Tripura

  • 20th, January 2023
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Notification on the Tripura Goods and Services Tax (Fifth Amendment) Rules, 2022, (dated- 17.01.2023) – Government of Tripura

  • The Government of Tripura, vide a notification has made various provisions and amendments of Tripura Goods and Services Tax rules, 2017. Amendments in rule 8(4A) states that the application under rule 4 by a person other than person notified under subsection 6(D) of sec 25, who has opted for authentication of Aadhaar number and is identified on the common portal based on data analysis and risk parameters shall be followed by biometric-based authentication. And also inclusion of Rule 37 about Reversal of input tax credit in the case of non-payment of tax by the supplier etc. Please refer to the notification for more details.    
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