Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

TRIPURA GAZETTE Published byAuthority EXTRAORDINARY ISSUE PART--!-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCTSE) NOTIFICATION ln crcrcisc of the powers conferred by sub-section (1) of section 50 of the Tripura Slatc (ioocls and Sen,iccs-l-ax Act,20l7 ('l'ripura Act No.9 of'2017) read wilh sccrion 148 of' the said Act. the State Governmcnt. on the recomnrcnclarions ol'the ('ourrcil. hcrcby nrakes the tbllowing turtheramendment in notilication ol'thcr (iovernment of 'l'ripura in the Finance Department, No.F.l-11(91)-1'AX/GSTl2}l7(Part-lll), dated the 29tr'June,20l7, published in the Tripura Gazette, Extraordinarv Issue, vide nurnber 221, dated the 29th June,2077, namely:- ln the said notification. in the first paragraph. for the frrst proviso. the fbllowing proviso shall be substituted. namclv : "Provided that the ratc o{'interest perannum shall be as specified in column (3) of the Table given below for the period mentioned therein. fbr the class of registered persons nrentioncd in the corresponding entry in column (2) of the said Table, who are required to lirrtrislr tltc rcturns in F'ORNI (;STR-31], but fail to furnish the said return along with pa)'ment ol'tax Ibr thc ntontlts lnrutioned in thc. collcsponcling crrtrr ilr colunrrr (4)ot'thc said 'fable TRIPURA GAZETTE , muha Ida EXTRAORDINARY ISSUE PART--|-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. , GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11 (91)-TAX/GST/2020 (Part-IV) Dated, Agartala the 25"‘ September, 2020 NOTIFICATION ln exercise of the powers conferred by sub-section (1) of section 50 of the Tripura State Goods and Sewices Tax Act, 2017 (Tripura Act No. 9 oi’20l7) read with section I48 of the said Act, the State Government. on the recommendations oi‘ the (Touncil, hereby makes the t'ollowing further amendmentin notification ol‘ the Government o"t'Tripura in the Finance Department, No.F.l-1 l(91)-TAX/GST/2017(Part-Ill), dated the 29"‘ June, 2017, published in the Tripura Gazette, Extraordinary issue, vide number 221, dated the 29"‘ June, 2017, naitiely:--- ln the said notification, in the first paragraph. for the first proviso. the following proviso shall be substituted, namely : “Provided that the rate oi’ interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to lltrnish the returns in FORM GSTR-3B, but fail to furnish the said return along with pajrntent oi" tax for the months mentioned in the corresponding Ll‘l'l11‘}~' in column (4) olithe said Table by the due date, tiantely:-- Tripura Gazette, Extraordinary Issue, September 25, 2O2O A. D. 'I'able Class of registered ;rersons Rate of interest 'f'axpayers having an i Nil lbr first I 5 clays fit>m tund 9 per' 'fax periocl Irchrtrerry. ?Ol(; aggregate turnover ol' more I the due clate, than rupees 5 crores in the I cent thereafter thcrcerl'ter till the li0'lt clay of Septenrber,2O2O Nit till 2O2O. and 9 per cent therea{ter till the -lO'h dav-l 2O2O, and 9 per ccnt thcrcafter til I the liOtr' clav t>l- Septen-rhrer- 2020 Septenrber- 2O2O. and q per cent thereafter till the 3O'h day of Septerrrber, Septenrber. 2O2O, and 9 per cent thereaf'ter till the 3Otl' da-v of Septenrber. 2cJ20 per cent thereafler till the l tly order ol'the (iovernor, - o^tr \ .foint Secretarr-v Note: l-he principal notification nurnber F.t-1 1(91)-TAX/GS1-/2O17(Part-III), datccl the 29th June,2O17- published in the'I'ripura (iazette, Ilxtraordinerry lssue- wide nttfu.-ber22-l, datecl the zg't' .Iune- 20l7 and w'as last arrrr:nded viclc notiflcation uurrnber F.1-l I (9 1)- Ilxtraordinar;- Issure. viclc nutrrber 1226. clated thc 2l'' May.2O2O. prcccding lir-ranciarl vcar' rupees 5 crores in the r.vhose principal place of business is in thc State of '['ripura L Printed at the Tripura Government Press, Agartala. Tripura Gazette, Extraordinary Issue, September 25, 2020 A. D. Table I I __T_,_ F.__-, _ _, _,__- __________:,._._....._..._. .--..._...____...__._.__...._... . ...-__-. aggregate turnover of more l - th T)t‘l.JLICdit‘lg, financial year 01° June, 2020 Taxpayers having A aggregate turmwer oi‘ up to A: \J 0-wv 9 Z5 June, 2020. and 9 per cent ,1 ii rupees 5 crores in the tliercafter till the 30"‘ day U of September, 2020t preceding financial year, than rupees 5 crores in the cent thereafter till 24 day 1 if whose principal place of ,_—,,,~~~~~~- l (2) 2 (3) (4) I S. N0. Class of registered persons Rate of interest Tax period | ' .-- \an Nil for first lodays from 1 February, 2020, March the due date, and 9 per 2020, April, 2020 ___,_____,g_, 1 business is in the State oft ,, 2020, and 9 per centFri ura t _ _p r thereaiter ull the 30"‘ cat» Nil t1ll the 9 day of Jttly, 2020, and 9 per cent , j tliereafter till the 30"‘ clay 9 ll. M September, 2020, and 9 1 ‘N per cent thereafter till. the 30"‘ clay of September, t F i l2o2o l 1 ‘l 1-\i1lt1ilthe25 day of September, 2020, and 9 l it per cent thereafter till the \ 30"‘ day of September. j ,2o2o ,t ; ;'NiltHlthe 29 day of per cent thereafter till the l 30"‘ day of September, A .2020 -* i i *_,,___,___,o_____..___.__._.-..-.._.._.-....__..._- .. i ‘ [ii ~ hiI l l t l1 t Ni] ttll the 3 day of July, March, 2020 April, 2020 July, 2020.”. t..__--.:._.......:-_......-.___.-..__V\__._.-_-..-.. . -...:..-.__ .. ...-..-...._...-.....:......... .... ._..___ ,_.__ _,,__,_._ ,.,,_ _ __.__.._ .-....... ..._._._.__._M By order ofthe Goxfernor, \r~:.a,& Joint Secretarv (Box/ernnqent 0'1“ Tripura Finance Departnient ,_.,l l‘ l Note: The principal notification number F.'] -1 1(91)-TAX/GST./2017(Part-III), dated the 29"‘ June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide nurnber 221, dated the 29"‘ June, 2017 and was last atnended vide notification nun-tber F. 1 -l 1(9).)- "i'"A.X./GST/2020(Part-IV). dated the 21*“ Iviay, 2020, published in the Tripura Gazette, Extraordinary Issue, vide nuvnber I226, dated the 21“ l\/lay, 2020. Printed at the Tripura Government Press, Agartala . 2