In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of2017) and sub-rule (3) of rule 45 of the Tripura State Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time period upto the 30th day of June, 2021, for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from lsl January, 2021 to 3 1st March, 2021.

2. This notification shall be deemed to have come into force with effect from the 3 1st day of May, 2021.

3. This is in supersession of this Department's notification number F.1-11(91)-TAX/GST/2021, dated the 1st June, 2021, published in the Tripura Gazette, Extraordinary Issue, vide number 1004 dated 1st June, 2021.

4. Notwithstanding such supersession, any action taken under those notifications, superseded hereby, are saved and to be construed as taken under this notification.

By order of the Governor.

(Dr. Vishal Kumar, IAS)

Joint Secretary

Government of Tripura

Finance Department