In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), 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-lII), dated the 25th October, 2019, published in the Tripura Gazette, Extraordinary Issue, vide number 2249, dated the 30th October, 2019, namely:-

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

''Provided that for registered persons whose principal place of business is in the State of Tripura, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Tripura State Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of November, 2019 till 31st December, 2019."

2. This notification shall be deemed to come into force with effect from the 11th 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. 1-11(91)-TAX/GST/2019(Part-III), dated the 25th October, 2019 was published in the Tripura Gazette, Extraordinary Issue, vide number 2249, dated the 30th October, 2019.