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    <title>Tripura State Goods and Services Tax (Ninth Amendment) Rules, 2018</title>
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    <description>The amendment empowers the Commissioner, upon Council recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 for registrants prevented from timely filing by technical difficulties on the common portal, subject to a final cutoff; registrants filing under that extension may submit FORM GST TRAN-2 by a specified later date. Rule 142(5) is also amended to add a reference to section 125 in addition to section 76.</description>
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