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 first paragraph of the said notification, after the first proviso, the following proviso shall be inserted, namely: -

"Provided also that the return in FORM GSTR-3B of the said rules for the month of November, 2019 for registered persons whose principal place of business is in the State of Tripura, shall be furnished electronically through the common portal, on or before the 31st December, 2019."

2. This notification shall be deemed to have come into force with effect from the 23rd day of December, 2019.

By order of the Governor,

(Nagesh Kumar B, IAS)

Joint Secretary

Government of Tripura

Finance Department

Note: - The principal notification No.F.1-11l(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 was last amended by notification No.F.1-11(91)- TAX/CST/2019(part-V), dated the 4th January, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 43, dated the 6th January, 2020.