Seeks to notify class of persons under proviso to section 39(1)

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....nferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integ....

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....e, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same. (2)  A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter. (3)  For the registered person f....