https://www.taxtmi.com/notifications?id=146233 The Tripura State Goods and Services Tax (Fifth Amendment) Act, 2022 aligns the State GST law with Central GST amendments by revising provisions on input tax credit, outward and inward supply details, return filing, cancellation, refund, interest, and payment through the electronic credit ledger. It substitutes new provisions for communication and availment of input tax credit, omits matching provisions, extends certain filing deadlines to 30 November, and introduces conditions and restrictions for compliance and specified relaxations by notification. It also gives retrospective effect to specified notifications and provides retrospective exemption for unintended waste generated during fish meal production, subject to no refund. en-us Tue, 08 Nov 2022 00:00:00 +0530 Wed, 08 Jul 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146233 The Tripura State Goods and Services Tax (Fifth Amendment) Act, 2022 aligns the State GST law with Central GST amendments by revising provisions on input tax credit, outward and inward supply details, return filing, cancellation, refund, interest, and payment through the electronic credit ledger. It substitutes new provisions for communication and availment of input tax credit, omits matching provisions, extends certain filing deadlines to 30 November, and introduces conditions and restrictions for compliance and specified relaxations by notification. It also gives retrospective effect to specified notifications and provides retrospective exemption for unintended waste generated during fish meal production, subject to no refund. Notifications GST - States Tue, 08 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146233