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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tripura Amends GST Rules: Clarifies Financial Year Definition & Expands Export Provisions u/r 48(4.</h1> The Government of Tripura, through its Finance Department, has issued an amendment to a previous notification regarding the Tripura State Goods and Services Tax Rules, 2017. This amendment modifies the language in the original notification dated May 20, 2020. It replaces the term 'a financial year' with 'any preceding financial year from 2017-18 onwards' and adds the phrase 'or for exports' after 'goods or services or both to a registered person.' This change is made under the authority of sub-rule (4) of rule 48 and follows the recommendations of the Council.