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<h1>Tripura GST Rules Amended: Companies Can File Returns via EVC Using FORM GSTR-3B and GSTR-1 Until May 31, 2021.</h1> The Tripura State Goods and Services Tax (Second Amendment) Rules, 2021, issued by the Government of Tripura, amends the Tripura State Goods and Services Tax Rules, 2017. Effective from April 27, 2021, the amendment allows registered persons under the Companies Act, 2013, to file returns using FORM GSTR-3B and details of outward supplies using FORM GSTR-1 or the invoice furnishing facility, verified through an electronic verification code (EVC), during the period from April 27, 2021, to May 31, 2021.