Seeks to provide conditional waiver of late fees for the period from July, 2017 to July, 2020

TRIPURA GAZETTE Published by Authority EXTRAORDINARY ISSUE PART--|-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCTSE) NO. F. 1 -1 1 (9 1 )-TA)UGST/2020 (Part-Vl) Dated, Agartala, the 14th October, 2020. NOTIFICATION In cxercise of the powers conferred by section 128 of the Tripura State Goods and Services'fax Act,2Ol7 (Tripura Act No. 9 of 2Ol7) (hereafter in this notil'ication retbrred to as the saicl Act), read with section 148 of the said Act, the Gowernment, on the recomrnendations of the Council, hereby makesthe f.ollowing further arnendrnents in the notification of the Govornm€nt of Tripura in the Finance I)epartment, No.F.l-l l(91)-TA>(/GS'V2Of 7(Part-VD, dated the 3l*' December, 2O18, prrblished in the Tripura (iazefte, ExtraorcJinary fssue, vr'rle number l4 I 3, dated the 3 I *! Decernber, 2O I 8, namely:- ln the said notification, after the third proviso, the following provisos shall be inserted, narnely: - "Provided also that f()r the class of registered persons mentioned in colurnn (2) of the Table ol'the abov'e proviso, who fail to furnish the returns for the tax period as specifie<J in column (3) of tlre said 'I'arble, according to the condition mentioned in the corresponding entry in column (4) of the said'I'able, but furnishes the said return till the 30tl' day of Septemblr, 2O2b, the rotal amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully raraiwed fior thcse taxpayers where tl'te total arnount of state tax payable in the said return is ni l: Provided also that for the taxpayers having an aggregate turnoverofnrore than rupees 5 crores in the preceding financial year, wlro fail lo furnish the return in FOITM GS'[R.-3B for the months of May, 2O2O to July,2O2O, by the due datc but furnish the said return till the 3oth day of Scptember, ZOZO, rhe total amount of late fee under section 47 of the said Act, shall stand waived which is in excess ()t'two hundred ancl fifty rupecs and shall stond fully waived for those taxpayers where the total amount of state tax paycble in the said return is nil-". ?. T'his notification shall be deerned to have come into effect from thc 25'h day of June. 2O2O. By order of the Governor, Vr+*\ Joint Secretary Governn-rent of T'ripura Finance Department Note: -I-he principal notification No.F.1-l f (91)-'IAX/GS'I'/2O17(Part-VI), clated the 3l'i l)ecember, 2O18, was published in the in the Tripura Gazette, Extraordinsry Issue, vicle number I413, dated the 31"' I)ecember, 2Ol8 and was last arnended vide notifrcation number No.F-l-l l(9 l)-TAX/GST/2O2O (Part- IV), dated the ?5th Septernber, ?O20, published in the 'fripura Cazette, Extraordinary lssue, vr'zle number Printed at the Tripura Government Press, Agartala. 18_,=:-*.'J.';,'\.,;l§_:'-.6 _.-_,-5 £f::£;‘:~;"‘f.:.‘_-_ muflraautl Published by Authority Illlllnnl-L ‘ |-I-I In-— In gnu, 1 _ -_, I '1-_-I 11-. I-Z-I .- PART--l-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1 -11 (91 )-TAXlGSTl2020(Part-VI) Dated, Agartala, the 14th October, 2020 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services ‘Tax Act, 201'? (Tripura Act No. 9.of2(H 7) (hereafter in this notification referred to as the said Act), read with section l48 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Governntent of Tripura in the Finance Department, T-Io.F.'1-I I(91)-TAX/(3S"1‘/20l’7(IPart-VI), d.ated the 315‘ December, 2018, published in the Tripura Gazette, Extraordinary Issue, viale number 1413, dated the 318‘ December, 2018, namely:--— in the said notification, after the third proviso, the following provisos shall be inserted, namely: - “Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of‘ the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return til! the 30*“ day of September, 2020, the totai amount of late fee payable under section 4'7 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shali stand fully waived for those taxpayers where the totai arnount of state tax payable in the said return is nil: Provided also that for the taxpayershaving an aggregate turnover oi‘ more than rupees 5 crores in the preceding financial year, who Fail to furnish the return in FORM GSTR.--3B For the months of May, 2020 to July, 2020, by the clue date but furnish the said return till the 30*“ day of‘ September, 2020, the total amoontot‘ late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount, of state tax payable in the said return is nil)’. 2. This notification shall be deemed to have come into effect from the 25"“ day of June, 2020. By order ofthe Governor, \/r==A_=5) (Dr. Visltal Kumar, IAS) Joint Secretary Government of Tripura Finance Department Note: The principal notification No.F.1-I1(9l)-'1"AX./GST/201'7(Part-V1), dated the 31'“ December, 2018, was published in the in the Tripura Gazette, Extraordinary Issue, vide number 1413, dated the 315‘ December, 2018 and was last amended vide notification number NO.F.1-1l(9'I)-TAX/GST/2020 (Part- I-V), dated the 25"‘ September, 2020, published in the Tripora Gazette, Extraordinary Issue, vide number 1935, dated 25"‘ September, 2020. i--i-i.. Printed at the Tripura Government Press, Agartala.