Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1

TRIPURA GAZETTE Published by Authority EXTRAORDINARY ISSUE PART-- l--Orders and Notifications by the Government of Tripura, , The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMBNT (TAXES & EXCISE) No. F.1-11(91)-TAX/GSTi2020(Part-IV) Dated, Agartala, the 25th September, 2020. NOTIFICATION ln exercise oJ- the powcrs conferrcd by scctit>n 128 o1'thc 'l-ripura State (ioods and Serwices Tax Act.zot7 ('I'ripura Act No.9 of )Ol7). rhe (iovernment, on the recomrnendations of the Council, hereby makes the following further amendment in the nt>tillcalion o1' thc Governmcnt of Tripura in the Finance Deparrmenr, No.F.l-l l(9 l)- TAX/GS]'i"Ol8. datcd the 21"i frebruary. 2018. pr-rhrlishc<l irr the 'l-ripura Ciazette. flxtraordinary Issue, r,lclc numbcr 59. datcci the 22"'r ljcbruiu'y- 2oI8- narnely: ln the said notif-ication. for the fourth proviso. the f-ollo*,ing proviso shall be suhslittrte'd. nanrcly : "l)rovicled als<> that the arrrorrrrt of' late f-:c pravablc uncJcr section 47 of thc said Act shall srand waived lirr thc rcgistcrccl perst;ns wtr<> I'ail t.o lurnish the details of outward supplies lbr the rnonths or quarter rlentioned in colurnn (2) ol'the Table below in FORM GS-I'R-l b1" the due date, but furnishes the said details on or before the dates rnentioned in colunrn ( jI ol'the saicl'l'able:- Table [* sr. r": Month/ Quartcr March. ?O2O Dates 24'h day of July. 202O 28tr'day of July, 2O2O I2. I i I I t i April- 2O2O t--- I I IL__ I’ tmita mm Published by Authority EXTRAORDINARY ISSUE PART-- I--Orders and Notifications by the Government of Tripura, . The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) N0. F.1-l1(91)-TAX/GST/2020(Part-IV) Dated, Agartala, the 25th September, 2020. NOTIFICATION ln exercise of’ the powers conferred by section I28 oi’ the Tripura State Goods and Services Tax Act. 2017 (Tripura Act No. 9 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the m>tit'iea1ion of‘ the Government of Tripura in the Finance Department, 1\lo.F.l-ll(9l)- TAX/GST/2018. dated the 22nd February. 2018. published in the Tripura Gazette. Extraordinary Issue. wide number 59. dated the 22"“ l-~'ebrua1';,-'. 2018. namely:--P ln the said notification. for the fourth proviso. the following proviso shall be substituted. namely: “Provided also that the amount of“ late fee payable under section 47 of the said Act shall stand waived for the registered persons who Fail to Furnish the details ot“ outward supplies for the months or quarter mentioned in column (2) oi" the Table below in FORIVI GSTR-l by the due date, but furnishes the said details on or before the dates mentioned in column (3) ofthe said 'I”able:- Table I Sl.No. ; Month/Quarter i Dates A l <1) <2) (3) 1- 0 March. 2020 “ 10*" day 011101;. 2020 , * l r'——'—'"‘*"""' -IA June. 2020 ~ 05"“ day of August. 2020 ____._,,_,___,____.. , .... _- ____ _..._ . . _ . ...._.____.__-.__.2_...____i_..__.._..._.__._.__ ___________2_ _____________-________,_, ,,__,_________,____#_______,__,_,__h Tripura Gazette, Extraordinary Issue, September 25,2020 A.D. January to March. 2020 April to June. 2020 By order of the Governor, tind (Dr. Vishal Kumar, IAS) Joint Secretary Govemment of Tripura Finance Department Note: The principal notification No.F.l-11(91)-TAX/CSI'/2018, dated the 22"d February, 2018, was published in the Tripura Gazette, Extraordinary lssue, vide number 59. dated the 22nd February, 2018 and was last amended by notification No.F.l-ll(91)- TAX/GST/2020(Part-lV). dated the 21" tut, 2020. published in the Tripura Gazette, Extraordinary Issue, vicle number 1228 dated the 21'r May, 2A20. l Tth day of Juty, 2020 03'o day of August, Printed at the Tripura Government Press, Agartala. Tripura Gazette, Extraordinary lssue, September 25, 2020 A. D. , 5. ‘ Januaryto March, 2020 , I7‘hday ofluly. 2020 6. April to June. 2020 03'd day of August. 2020.“. J.l By order of the Governor, \l :23 (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department Note: The principal notification No.F.l-ll(9l)-TAX/GST/2018, dated the 22“ February. 2018, was published in the Tripura Gazette, Extraordinary Issue, vide number 59. dated the 22“ February, 2018 and was last amended by notification l\lo.F.1-ll(9l)- TAXiGSTi2020(Part-IV), dated the 21$‘ May, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 1228 dated the 215' May. 2020. _ A — ____ __ __ ____ 7 7,7 __7__ 77 _ '______ 7 J-t 71-1 77 Printed at the Tripura Government Press, Agartala. 2