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    <title>Tripura State Goods and Services Tax (Eighth Amendment) Rules, 2018</title>
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    <description>The amendment allows dropping cancellation proceedings under rule 22(4) where the taxpayer files all pending returns and pays full tax with interest and late fee, to be recorded in substituted FORM GST-REG-20. A proviso to rule 36(2) permits input tax credit where a document contains tax amount, description, total value, GSTINs and place of supply despite lacking other particulars. Substantive substitutions and additions to forms (GST REG-20, ITC-04, GSTR-9, GSTR-9A) and EWB-01 notes, plus definitional change to Adjusted Total Turnover and refund eligibility rules, implement procedural, reporting and documentation obligations.</description>
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      <description>The amendment allows dropping cancellation proceedings under rule 22(4) where the taxpayer files all pending returns and pays full tax with interest and late fee, to be recorded in substituted FORM GST-REG-20. A proviso to rule 36(2) permits input tax credit where a document contains tax amount, description, total value, GSTINs and place of supply despite lacking other particulars. Substantive substitutions and additions to forms (GST REG-20, ITC-04, GSTR-9, GSTR-9A) and EWB-01 notes, plus definitional change to Adjusted Total Turnover and refund eligibility rules, implement procedural, reporting and documentation obligations.</description>
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