Notified Tripura State Goods and Services Tax (Sixth Amendment) Rules. 2018.
NO.F.1-11(91)-TAX/GST/2018(PART)] (TRIPURA), Dated:- 20-6-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
[NO.F.1-11(91)-TAX/GST/2018(PART)] (TRIPURA),
Dated, Agartala, 20-6-2018
NOTIFICATION
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 hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tripura State Goods and Services Tax (Sixth Amendment) Rules. 2018.
(2) Save as otherwise
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.";
(ii)in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-
"Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him may on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03 for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.&
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =