Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2017.

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....nd Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (1) These, rules may be called the Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gaz....

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.... of exchange determined as per the generally accepted accounting principles for the date or time of supply of such services in terms of section 13 of the Act.", (iii) in rule 46, for the third proviso. the following proviso shall be substituted, namely:- "Provided also that in the ease or the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT/SUPPL....

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....ssioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2- (a) Part A of the return in FORM GSTR-3 shall be electronically generated ....