THE TRIPURA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION NO.F.1-11(91)-TAX/GST/2017(Part), Dated, 5th January, 2018

In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), and in supersession of notification dated the 22nd November, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 442, dated the 22ndNovember, 2017, except as respects things done or omitted to be done before such supersession the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

SI No.	Quarter for which the details in FORM GSTR-1 afe furnished	Time period for furnishing the details in FORM GSTR-1
(1)	(2)	(3)
1	July - September, 2017	10th January, 2018
2	October - December, 2017	15th February, 2018
3	January - March, 2018	30th April, 2018

By order of the Governor,

(L. K. Gupta)

Principal Secretary Government of Tripura