In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9. sub-section ( 1) of section 11, sub-section ( 5) of section 15, sub -section (1) of section 16 and section 148 of the Tripura State Goods and Services Tax Act, 2017 ( Tripura Act No. 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do 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. 11/201 7-State Tax (Rate), dated the 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 231, dated the 29 June, 2017, namely:-

In the said notification, in the Table, against serial number 9. in item (iii). in sub-item (b). in the entries under column (5). in condition (2). after the second proviso, the following provisos shall be inserted, namely:-

'Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31 st May 2023.

Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expire of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.".

By Order of the Governor,

(Rakhi Biswas, TCS-SSG)

Ex-Officio Additional Secretary

Finance Department

Government of Tripura

Note: -The principal notification number 11/2017-State Tax (Rate), dated the 29th June, 2017 was published in the Tripura Gazette. Extraordinary Issue, vide number 231. dated the 29th June, 2017 and last amended vide notification number 03/2022-State Tax (Rate), dated the 16th July, 2022 published in the official gazette vide number 1277. dated the I6th July, 2022.