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of <h1>Tripura Amends GST Rules for Goods Transport Agencies, Introduces New Declaration Process Effective July 27, 2023.</h1> The Government of Tripura has issued Notification No. 06/2023-State Tax (Rate) amending the earlier Notification No. 11/2017-State Tax (Rate). Key amendments include changes to the conditions and timelines for exercising the option by Goods Transport Agencies (GTA) to pay GST. The option, once exercised, is deemed valid for future financial years unless a declaration to revert to the reverse charge mechanism is filed between January 1 and March 31 of the preceding financial year. The notification introduces Annexure VI for this declaration and is effective from July 27, 2023.
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