https://www.taxtmi.com/notifications?id=146231 The Act amends the Tripura State Goods and Services Tax Act, 2017 to align it with Central GST changes and avoid repugnancy. It revises provisions on composition tax, input tax credit, registration exemptions, cancellation, filing of outward supply details, returns, annual returns, e-commerce statements, refunds, assessment, tribunal structure, offences, compounding, and information sharing through the common portal. It also inserts consent-based sharing of information and gives retrospective effect to specified Schedule III entries from 1 July 2017, while barring refunds of tax already collected. en-us Tue, 12 Sep 2023 00:00:00 +0530 Wed, 08 Jul 2026 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146231 The Act amends the Tripura State Goods and Services Tax Act, 2017 to align it with Central GST changes and avoid repugnancy. It revises provisions on composition tax, input tax credit, registration exemptions, cancellation, filing of outward supply details, returns, annual returns, e-commerce statements, refunds, assessment, tribunal structure, offences, compounding, and information sharing through the common portal. It also inserts consent-based sharing of information and gives retrospective effect to specified Schedule III entries from 1 July 2017, while barring refunds of tax already collected. Notifications GST - States Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146231