{"id":258315,"date":"2021-12-10T17:00:38","date_gmt":"2021-12-10T11:30:38","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=258315"},"modified":"2021-12-10T12:55:38","modified_gmt":"2021-12-10T07:25:38","slug":"tripura-value-added-tax-eighth-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/10\/tripura-value-added-tax-eighth-amendment-rules-2021\/","title":{"rendered":"Tripura Value Added Tax (Eighth Amendment) Rules, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">On December 07, 2021, the Government of Tripura has issued the Tripura Value Added Tax (Eighth Amendment) Rules, 2021 in order to amend <a href=\"http:\/\/www.scconline.com\/DocumentLink\/3aWmHrjD\">Tripura Value Added Tax Act, 2004<\/a>.<\/p>\n<h4 style=\"text-align: justify;\">Key points:<\/h4>\n<ul style=\"text-align: justify;\">\n<li>A new Rule 45A has been inserted which provides :<\/li>\n<\/ul>\n<blockquote><p>Every registered dealer whose gross turnover in a year exceeds Rs. 40 lakh shall get his accounts, in respect of that year audited by an accountant within 6 months from the end of that year and obtain a report of such audit in Form-XLIV.<\/p><\/blockquote>\n<ul>\n<li style=\"text-align: justify;\">A new &#8220;Form-XLIV&#8221; which specifies &#8220;Statement of Audited Accounts&#8221; has been inserted.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On December 07, 2021, the Government of Tripura has issued the Tripura Value Added Tax (Eighth Amendment) Rules, 2021 in order to <\/p>\n","protected":false},"author":8808,"featured_media":217262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-258315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tripura Value Added Tax (Eighth Amendment) Rules, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/10\/tripura-value-added-tax-eighth-amendment-rules-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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Devika Sharma","author":"Bhumika Indulia","date":"December 15, 2021","format":false,"excerpt":"SCC Online Weekly Rewind | Episode 40 with Devika Sharma SCC Online Weekly Rewind ft. Episode 40 Devika Sharma, Senior Editorial Assistant is out now. The written episode along with the video episode can be watched and read below. Supreme Court Updates \u2018Motor Vehicle Appellate Tribunals\u2019 may soon be a\u2026","rel":"","context":"In &quot;SCC Times Newsflash&quot;","block_context":{"text":"SCC Times Newsflash","link":"https:\/\/www.scconline.com\/blog\/post\/category\/watch-now-2\/scc-times-newsflash\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-130-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-130-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-130-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-130-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-130-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":260420,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/21\/delhi-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":258315,"position":1},"title":"Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"January 21, 2022","format":false,"excerpt":"On January 17, 2022, the Finance Department, Delhi has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017. The Rules to come into force from September 24, 2021. Key Amendments: In Rule 10 A which specify \u201cFurnishing\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":255421,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/11\/goa-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":258315,"position":2},"title":"Goa Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"October 11, 2021","format":false,"excerpt":"On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Goa Goods and Services Tax Rules, 2017. Key amendments: In Rule 10A which specifies \u201cComposition levy\u201d, the following proviso has been inserted, namely: - \u201cProvided\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254741,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/27\/central-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":258315,"position":3},"title":"Central Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"September 27, 2021","format":false,"excerpt":"On September 24, 2021, the Central Government on the recommendations of the Council, makes the Central Goods and Services Tax (Eighth Amendment) Rules, 2021 to amend the Central Goods and Services Tax Rules, 2017. Key Amendments: In the Rule 10 A relating to Furnishing of Bank Account Details of Central\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":287998,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/","url_meta":{"origin":258315,"position":4},"title":"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity","author":"Ridhi","date":"March 27, 2023","format":false,"excerpt":"Supreme Court said that merely providing the mode or machinery\/mechanism for recovery of tax payable by the transferer\/supplier from buyer deducting tax at source and depositing the same with Revenue cannot be said to be ultra vires to Tripura Sales Tax Act and Rules.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Tripura Sales Tax Rules","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":251263,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/14\/manner-of-furnishing-of-return-or-details-of-outward-supplies-by-short-messaging-service-facility-notified-under-delhi-goods-and-services-tax-eighth-amendment-rules-2020\/","url_meta":{"origin":258315,"position":5},"title":"Manner of furnishing of return or details of outward supplies by short messaging service facility notified under Delhi Goods and Services Tax (Eighth Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"July 14, 2021","format":false,"excerpt":"The Delhi Government has notified Delhi Goods and Services (Eighth Amendment) Rules, 2020 on July 07, 2021, effective from July 01, 2021. 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