Section 35(6) in Tripura State Goods and Services Tax Act, 2017
(6)Subject to the provision of clause (h) of sub-section (5) of section 17, where the registered person fails to account for the goods or services or both in accordance with the provisions of sub-section (1) the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74 as the case may be shall, mutatis mutandis apply for determination of such tax.
