Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for certain category of taxpayers

TRIPURA GA7ZETTE Published byAuthority EXTRAORDINARY ISSUE Agartala, Wednesday, May 20,2020 4.D., Vaisakha 30, 1942 S. E. PART--I-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCTSE) NOTIFICATION In cxercise of the powers corrl'crred by section 148 of the Tripua State Coods and Services 'I'ax Act. ?Ol7 ('I'ripr"rrzr Act No. 9 of 20 l7). the State Covernment- on the recomnrendations of the Council, lrerebr- nrakes the lbllotving amendment in the notification of thc Covcrrrment of 'l-ripum in the Finance Dcpartment, No.F. I - I I (9 I )-'fAX/(iS'f /?419, dated the 25tl'April" 2019, published in the -I-ripura Cazette, Extraordinary Issue, vide number 849, dated the 25th Aprit, 20 I 9. namely:-* lrT rhe said notitlcatiorr. in paragraph ?. thc follorving proviso shall be inserted. namely: - "Provided that thc said persons r.vho have, instcad ol'l'urnislring the statemcrlt containing tl.re details of payment of self'-assessed rax in FORM GST CMlt-O8 have f-urnished a return in FORM GSTR-3B under the -lripura State Coods and Services Tax Rules.2OlT (hereinalter ref'erred to as the said rules) tbr the tarx periods in the finarrcial year 2Ot9-2O, such taxpayers shall nqt be required to tirrnish lhe statement in outw'ard supply of'goods or services or both in FORM GS'I'R-l ol'thc strid rules or tlre st.rtemen( containing thc dctails ol'paymcnt of self-assessed tax in FORM (;ST CMP-O8 fur all tlre tax pcriods in the f irrancitrl year 20 l9-20." 2O19. publishcd irr rhe "l'riprrra (iazcttc. (Nagesh Kunrar B, IAS) Joint Secretary' Finance Department l--xtraorclinary' lssue, vide nr.rrnbcr 849, datecl the 25'h Printed at the Tripura Government Press, Agartala. .",'§g:§,|“}‘:l'f,'='._TRIPURA GAZETTE ee- amaze? EXTRAORDINARY ISSUE Agartala, Wednesday, May 20, 2020 A. D., Vaisakha 30, 1942 S. E. PART--l-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.‘|-11(91)-TAX/GST/2020(Part-ll) I Dated, Agartala the 20“‘May, 2020 NOTIFICATION in exercise of the powers ctmlierred by section 148 of the Tripura State Goods and Services Tax Act, EOI7 (Triptira Act N0. 9 of‘ 2017'), the State Government, on the recommendations of the Council, ltereby makes the following amendment in the notification of the Government ofTripura in the Finance Department, No.F. l -I l(9 l )-TAX/GS"l"/.2019, dated the 25"’ April, 2019, published in the Tripura Gazette, Extraordinary Issue, vide "number 849, dated the 25*“ April, 2019, namely:-—~ In the said notification. in paragraph 2. the following proviso shall be inserted, namely: - “Provided that the said persons who have. instead oi’ Furnisiting the statement containing the details of payment of self-assessed tax in FORM CST CIVIP-O8 have furnished a return in FORM GSTR-3B under the Tripura State Goods and Services Tax Rules, 20.17 (hereinafter referred to as the said rules) l’o.r the tax periods in the financial year 2019-20, such taxpayers shall not be required to Furnish the statement in outward supply oi’ goods or services or both in FORM GSTR-l old‘ the said rules or the statement containing the details oi’ payment of se'lf‘-assessed tax in FOREVI GST CIVIP-08 for all the tax periods in the financial year ZOI9-20." By order ‘ overnor, "s (Nagesh Kumar B, IAS) Joint Secretary Government of'Tripura Finance Department Note: The principal notification number No.1-‘.l-l l(9l')-'il"AX/(i}S"l"/20l9, dated the 25m April, 2019, published in the Tripura Ciazzette. iixtram-dinary Issue, vide number 849, dated the 25"‘ April, 2019. Printed at the Tripura Government Press, Agartala. 1 I I i i Ii i 1 I i a