Tripura State Goods and Services Tax (Eight Amendment) Rules, 2020

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....erred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State 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. (1) These rules may be called the Tripura State Goods and Services Tax (Eight Amendment) Rules, 2020. (2) They s....

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.... supplies shall be verified by a registered mobile number based One Time Password facility. Explanation. For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.". By or....