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    <description>Tripura SGST compliance timelines and input tax credit adjustment were amended with effect from 1 June 2021, subject to specified provisions. The period under the fourth proviso to rule 26(1) was extended until 31 August 2021. The input tax credit condition under rule 36(4) applies cumulatively for April, May and June 2021, requiring cumulative adjustment in the relevant June return or quarterly return. Registered persons may furnish May 2021 details through the Invoice Furnishing Facility between 1 June and 28 June 2021.</description>
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