In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:

1. Short title and commencement. -

(1) These rules may be called the Tripura State Goods and Services Tax (Third Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules, they shall come into force with effect from the 15th day of November, 2022.

2. In the Tripura State Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, -

(A) for the figures, letters and words "between April, 2022 to September, 2022", the figures, letters and words "of April, 2022 to October, 2022 filed upto 30th November, 2022" shall be substituted;

(B) in the Table, in second column, -

(I) against serial numbers 10 & 11, for the figures and words "April, 2022 to September, 2022", the figures, letters and words ''April, 2022 to October, 2022 filed upto 30th November, 2022" shall be substituted;

(II) against serial number 12, for the figures and words "April 2022 to September 2022", the figures, letters and words "April, 2022 to October, 2022 upto 30th November, 2022" shall be substituted;

(III) against serial number 13, for the figures and words "April 2022 to September 2022", the figures, letters and words "April, 2022 to October, 2022 upto 30th November, 2022" shall be substituted.

By Order of the Governor.

Finance Department

(Prithwiraj Dcbnuth)

Under Secretary to the Government of Tripura

Note: The principal rules were published in the Tripura Gazette. Extraordinary Issue, vide notification No.F. 1-1 1 (91)-TAX/GST/2017, dated the 22nd June, 2017, published vide number 206. dated the 22nd June, 2017 and were last amended vide notification No. No.F.1-11(91)-TAX/GST/2022(Part), dated the 2nd December, 2022 vide number 1918, dated the 2nd December, 2022.

Printed at the Tripura Government Press, Agartala