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 amendments in the notification of the Government of Tripura in the Finance Department. No.F. 1-11 (91)-TAX/GST/2020(Part-II), dated the 20th May, 2020, published in the Tripura Gazette. Extraordinary Issue, vide number 1220. dated the 20th May, 2020, namely:-

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

"Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of Tripura, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rd day of October, 2020.".

By order of the Governor,

(Dr. Vishal Kumar, IAS)

Joint Secretary

Government of Tripura

Finance Department

Note: The principal notification number No.F. 1 - 11 (91 )-TAX/GST/2020(Part-II), dated the 20th May, 2020, published in the Tripura Gazette. Extraordinary Issue, vide number 1220, dated the 20lh May, 2020 and was last amended vide notification number No.F. 1 -11 (91 )-rAX/GS I /2020(Part-I V). dated the 21st May, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 1231, dated the 21st May. 2020.