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    <title>Tripura State Goods and Services Tax (Third Amendment) Act, 2020</title>
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    <description>Amends the Tripura State Goods and Services Tax Act, 2017 to align the State law with corresponding Central GST amendments and remove repugnancy with the Central Act. The amendment revises territorial references, expands composition levy provisions to services, modifies input tax credit, registration cancellation, invoicing, tax deduction at source, penalty and offence provisions, and updates transitional credit provisions. It also inserts a power to extend statutory time limits in cases of force majeure, grants retrospective tax treatment in specified cases, and repeals the earlier Ordinance with savings.</description>
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