Tripura Clarifies Optional Filing of GST Annual Returns Under Notification 47/2019-Central Tax for Consistent Tax Application.

The Government of Tripura issued Circular No. 42/2019-GST(State) to clarify the optional filing of annual returns under Notification No. 47/2019-Central Tax dated 9th October 2019. This directive, based on Circular No. 124/43/2019-GST from the Department of Revenue, Central Board of Indirect Taxes and Customs, aims to ensure consistent application of the law across various tax departments. The circular instructs officials to adhere to the guidelines provided in the referenced circular to maintain uniformity in implementing the Tripura State Goods and Services Tax Act, 2017.

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