In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of Tripura in the Finance Department, No.F.1-11 (91)-TAX/GST/2019(Part-III), dated the 25th October, 2019, published in the Tripura Gazette, Extraordinary Issue, vide number 2251, dated the 30th October, 2019, namely

In the said notification, in the first paragraph, the following proviso shall be inserted, namely :-

"Provided that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23rd December, 2019"

2. This notification shall be deemed to have come into force with effect from the 20th Day of December, 2019.

By order of the Governor,

(Nagesh Kumar B, IAS)

Joint Secretary Government of Tripura Finance Department

Note: The principal notification was published vide No.F. 1-11(91 )-TAX/GST/2019(Part-III), dated the 25lh October, 2019, in the Tripura Gazette, Extraordinary Issue, vide number 2251, dated the 30th October, 2019.