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    <title>Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2025</title>
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    <description>New rule 14A provides an optional electronic registration route for applicants under rule 8 whose monthly output tax liability on supplies made to registered persons does not exceed the prescribed threshold. Successful Aadhaar authentication is required, and registration is to be granted electronically within three working days. Withdrawal requires FORM GST REG-32, furnishing prescribed returns, updated registration particulars where necessary, and no pending cancellation proceedings under section 29. The proper officer issues FORM GST REG-33 allowing withdrawal or FORM GST REG-05 rejecting it. Following allowed withdrawal, the threshold may be exceeded from the first day of the succeeding month.</description>
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