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of <h1>Tripura GST Rules Amended: Input Tax Credit Reduced, New Restrictions on Electronic Credit Ledger Use Introduced.</h1> The Tripura State Government has issued the Ninth Amendment to the Tripura State Goods and Services Tax Rules, 2017, effective from January 1, 2020. The amendment modifies rule 36, reducing the allowable input tax credit from 20% to 10%. It introduces rule 86A, permitting the Commissioner or authorized officers to restrict the use of electronic credit ledger if input tax is fraudulently claimed or ineligible. This restriction can last up to one year. Additionally, from January 11, 2020, rule 138E is amended to include non-filing of outward supply statements for two months or quarters as a condition for restriction.
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