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of <h1>Tripura Amends GST Act: Annual Returns for FY 2019-20 Optional for Certain Taxpayers u/s 148.</h1> The Government of Tripura has issued a notification amending a previous directive to make the filing of annual returns for the financial year 2019-20 optional for a specific class of taxpayers. This amendment is made under the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017, and follows recommendations from the GST Council. The original notification, dated October 25, 2019, is updated to include the financial year 2019-20 alongside the years 2017-18 and 2018-19, as per the new directive issued on November 9, 2020.
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