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of <h1>Tripura Amends GST Rules: CA Certificate Required for Export Supplies With Input Tax Credit; 'Pre-Import Basis' Removed.</h1> The Government of Tripura has amended a previous notification under the Tripura State Goods and Services Tax Act, 2017. The amendment specifies that for goods supplied for export, if input tax credit has been utilized, a certificate from a chartered accountant must be submitted to the GST jurisdictional commissioner within six months. This requirement is waived if no input tax credit was claimed. Additionally, the phrase 'on pre-import basis' has been removed from the explanation related to serial number 1 in the notification.
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