Section 60(3) in Tripura State Goods and Services Tax Act, 2017
(3)The proper officer shall within a period not exceeding six months from the date of the communication of the order issued under sub-section (1) pass the final assessment order after taking into account such information as may be required for finalizing the assessment :Provided that the period specified in this sub-section may in sufficient cause being shown and for reason to be recorded in writing be extended by the Joint Commissioner or Additional Commissioner for a further period not exceeding six months and by the Commissioner for such further period not exceeding four years.
