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<h1>Tripura GST Rule 59 Amended: GSTR-1 Filing Blocked if GSTR-3B Not Filed for Previous Two Months or Period.</h1> The Tripura State Government has amended the Tripura State Goods and Services Tax Rules, 2017, under the authority of section 164 of the Tripura State Goods and Services Tax Act, 2017. Effective from their publication in the official Gazette, the amendments introduce a new sub-rule to Rule 59. The sub-rule stipulates that registered persons cannot furnish details of outward supplies in FORM GSTR-1 if they have not submitted FORM GSTR-3B for the preceding two months or tax period. Additionally, those restricted under rule 86B from using more than ninety-nine percent of their electronic credit ledger for tax liability must also comply with this requirement.