https://www.taxtmi.com/notifications?id=146237 The Tripura State Goods and Services Tax (Fourth Amendment) Act, 2021 aligns the State GST law with corresponding Central GST amendments and revises multiple compliance and enforcement provisions. It inserts a deeming rule treating transactions between a non-individual entity and its members or constituents as supplies between separate persons, amends input tax credit conditions, substitutes the annual return framework, modifies interest on delayed tax payment, expands the meaning of self-assessed tax, and restates provisional attachment powers. The Act also revises detention, seizure, appeal, information, disclosure, and Schedule II provisions, including altered penalty rules and procedural timelines. en-us Tue, 07 Dec 2021 00:00:00 +0530 Wed, 08 Jul 2026 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146237 The Tripura State Goods and Services Tax (Fourth Amendment) Act, 2021 aligns the State GST law with corresponding Central GST amendments and revises multiple compliance and enforcement provisions. It inserts a deeming rule treating transactions between a non-individual entity and its members or constituents as supplies between separate persons, amends input tax credit conditions, substitutes the annual return framework, modifies interest on delayed tax payment, expands the meaning of self-assessed tax, and restates provisional attachment powers. The Act also revises detention, seizure, appeal, information, disclosure, and Schedule II provisions, including altered penalty rules and procedural timelines. Notifications GST - States Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146237