Tripura State Goods and Services Tax (Fifth Amendment) Rules, 2021

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the Government, on the recommendations of the Council, hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely :-- 1. Short title and commencement. - (1) These rules may be called the "Tripura State Goods and Services Tax (Fifth Amendment) Rules, 202....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....adjustment of input tax credit for the said months in accordance with the condition above."; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely: --- "Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.". B....