The Government of Tripura on September 13, 2023, notified Tripura Goods and Services Tax (Sixth Amendment) Rules, 2023 to further amend Tripura Goods and Services Tax Rules, 2017.
The following has been stated-
•In the said rules, after rule 37, the 37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availing thereof rule shall be inserted.
•In the said rules, after rule 88B, the 88C. Manner of dealing with difference in liability reported in the statement of outward supplies and that reported in return rule shall be inserted.
•In the said rules, after rule 109B, the 109C. Withdrawal of Appeal rule shall be inserted.
[Notification No. 8(21)-Law/Leg-I/2023]
