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of <h1>Tripura Amends GST Notification: Registered Persons Must Debit Input Tax Credit When Opting for New Tax Payment Method.</h1> The Government of Tripura has amended Notification No. 02/2019-State Tax (Rate) under the Tripura State Goods and Services Tax Act, 2017. Effective from April 1, 2019, the amendment introduces a clause requiring registered persons who have availed input tax credit and opt to pay tax under this notification to debit an amount equivalent to the input tax credit in their electronic credit or cash ledger. This applies to inputs held in stock, semi-finished or finished goods, and capital goods. Additionally, the Tripura State Goods and Services Tax Rules, 2017, will apply mutatis mutandis to individuals paying tax under this notification.
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