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    <title>The Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2017.</title>
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    <description>A new sub rule permits provisional registrants or applicants to opt for the composition scheme under section 10 by filing FORM GST CMP-02 electronically and to furnish FORM GST ITC-03 within ninety days, after which filing FORM GST TRAN-1 is barred. Rule 120A permits one revision of FORM GST TRAN-1 within the prescribed period. Rule 138 requires principals to generate e way bills for inter state job worker consignments and exempts transporting persons to generate e way bills for handicraft goods, irrespective of value.</description>
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