The Finance Department, Tripura on March 5, 2022 has issued amendment to the Notification No. F. 1-11(91)-TAX/GST /2021(PART), dated July 19, 2021 which specify “registered person”. This shall come into force on April 1, 2022.
The following amendments has been made namely: -
• First Paragraph has been substituted namely: -
“Registered Person, other than a government department, a local authority, those referred under rule 54, whose aggregate turnover in a financial year exceeds twenty crore rupees as a class of registered person who shall prepare invoice and other prescribed documents, in terms of the said rules in respect of supply of goods or services or both to a registered person.”
[Notification No. F.1-11(91)-TAX/GST/2022]
