Seeks to provide one time amnesty by lowering/waiving of late fees

No. 1935 Registered No. N. E.930. TRIPURA GAz,ETTE Published by Authorifi 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) NO.F. 1- r 1 (9 1)-TAX/GST/2020(Part-IV) Dated, Agartala, the 25th September, 2020. NOTIFICATION Irr cri:rcise ol'the pcrwers conferred by scction 128 of the Tripura State Goods and Serriccs'l ax r\ct- 2C.17 ('lripura Act No. 9 of 2Ol7) thcreatler in this notil-rcation referrecl to as the said Acr), r'ead rvith section | 4a of thc saicl '\ct- the (iowcrnrne'nt- on the recommendations of tl're Clourncil, hereby makcs thc ltrllowing l-urtl-rcr:rnrcndntcnts in the notification of the Ciovernn-rent of 'l'ripurar in llre Financc f)eparttrent, No.F. I - I I (9 I )- TA></GST/2O17(Parr-Vl), clatcd the 31t'[)ecernber.2Ol8. published in the -I'ripura Gazette. Flxtra1lrdinary lssue. vide nurnber 1413. dated the 31" Decernber- 2O18- narnely: lrr the said r-rotillcation.- in tlre thircl proviso, lirr the.'[-ablc- thc li:llouirru l'a[rle shall bc substitutccl. namely: :(i) 1 s. No. -I-axpayers having turnover of rnore crores i n the firr:rncinl year an aggregare than rupecs 5 preceding March. 20:O Apitt. :o1o t 1'" I March, 2020 and i ,.i"., .. i l'ebruarl'- "gr1-1 Conclition ll'return in FORM (;STR-38 is turnished on or bef'ore the 24th day of June, 2O2O firrnishecl on or before thc' is gth If'return in FC)ltM GSTR-3|} is frrrnislrecl on or bc-l'ore the turrlover of up to rlll)ces -5 prlace ol- business is in tlre State i I I I I I t___ is lirrrr ishecl <;n or belilre the furnished on or before the Ntay', 2O2O No. 1935 Registered No. N. E. 930. NO.F.1-11(91)-TAX/GST/2020(Part-IV) Dated, Agartala, the 25th September, 2020 I I" IO..0 0‘‘r..q\1-‘ I I I I nwzrazuh 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 DEPARTMENT (TAXES & EXCISE) NOTIFICATION In exercise of the powers conferred by section I28 of the Tripura State Goods and Services Tax Act. 2017 (Tripura Act No. 9 of'20'1 7) (hereafter in this notification referred to as the said Act). read with section I48 of the said Act. the Governrnent. on the reconlmendations of the Council. hereby makes the following "Further anwenclrnents in the "notification of the Governrnent of“ Tripura in the Finance Departrnent, i\lo.F.l-ll(9i)- TAX/GST»’20l7(_Part—Vl). dated the 31*“ Decernbet‘. 2018. published in the Tripura Gazette. l.€xtraordinary Issue. vide nurnber 1413. dated the 31*“ December. 2018. namely :— In the said r1otil'1cation.~ (i) in the third proviso. for the Table. the folltxxn-'ing_ 'l‘able shall be substituted. namely’ : --- l S. N0. Class of registered persons Tax period 1 Condition I I l '1. Taxpayers having an aggregate 1 turnover of more than rupees 5 3 crores in the preceding "financial year 2 _ l Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding place oiibusiness is in the State i i l E z ______ .. ..._...______._.__.._ ......._.._ .._____ _._,_._._......_._.... ...-- .._..... ..... .._............... ... ....... .,, ..... ... - .. . ._ .. _ . _. ..._-._.. .. ._f,_____......._...._..... ._._.............. .. _....._._______,____.___________,_______,__,___,___,_,_4__,,,_,,_____,_\ i “Table S February. 2020. if return in FOR'i\/I GSTR-3B il March, 202.0 and ii is furnished on or before the I April, 2020 24“ day of June. 2020 ~ T i 1 i_ . . . ._ . _. .. . . .. , _ .. . 4. .._ ..,. .,__ .._.,_ _, ..,_ ._ . __,,.,___._._, _.__.___,._,...,.... .. ...._....._._..-..........._____.._....-._.-.-.-.l. A is t'u|-nished on or betbre the "3-0"‘ clay or June. 2020 5 ?~4e—er;: If return in FORIV1 CISTR-—3B is furnished on or before the 5"‘ day o!‘Juiy. 2020 /»p;o;oii;z@'§’oooooN Ir return in FORM GSTR-3B A T is furnished on or before the 1 ‘ 9"‘ clay ot'July._ 2020 ‘ i i Tviay. 2020 If return in FOIZWI GSTR—3B : is furnished on or before the 1 I i i —.-pg _ *7 Jun go fin’ ' nil ' (ii) after the third proviso, the following provisos shall be inserted, namely: - "Provided also that the total amount of late fee payable for a tax period. under section 47 of the said Act shall stand waived which is in excess of an amount of tv,,o hundred and fifi,v rupees f or the registered person who f-ailed to furnish the retr"rrn in FORM GSTR-3B for the months of July,20l7 to.lanuary.2020, bv thc duc date hrut furnishes the said retum between the period from 01" day of July. 2020 to 30'r'day of Provided also that wherc the total arnount of state tax payable in the said return is nil. the total amount ol'late f'ee payable for a tax period. under section 47 of the said Act shall stand waived for the registered person who failed to f'umish the retum in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 0itt day of July,2020 to 30th day of September, 2020.". By order of the (lovernor. \U'x .loint Secretary (iovernment of l'ripura Finance Departlrrent Note: The principal notification No.F.1-l l(91)-TAX/CST/2017(Part-VI), dated the 31" December, 2018 was published in the Tripura Oazette. Extraordinary Issue, vide number 1413. dated the 3 I't December. 20 | 8 and was last amende d vide notification number No.F.I - ll(91)-TAX/GS1-/2020(Part-lV;. dated the 21" May.2020, published in the Tripura Gazette, Extraordinary Issue, virle number 1227,dated the 21" fr4ay. 2020, June. 2020 July, 2020 If return in FORM GSTR-3B is turnished on or before the 29'h day of September,2020 Printed ut tlte Tripara Government Press, Agartala. Tripura Gazette, Extraordinary Issue, September 25, 2020 A. D. T is furnished on or bciiorc the 25"‘ day of September. 2020 l 1 l July, 2020 If retum in FORM GSTR-3B l is fumished on or before the ; I (ii) after the third proviso, the following provisos shall be inserted. namely: ~- “Provided also that the total amount of late fee payable for a tax period. under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees For the registered person who Failed to furnish the return in FORM GSTR-3B for the months ofluly. 2017 to January. 2020. by the due date but furnishes the said return between the period from 01“ day of July. 2020 to 30m day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil. the total amount oi‘ late fee payable for a tax period. under section 47 ofthe said Act shall stand waived for the registered person who failed to fumish the retum in FORM GSTR-3B for the months of July, 2017 to J anuary, 2020, by the due date but furnishes the said return between the period from 015‘ day of July, 2020 to 30"“ day of September. 2020.”. By order of the Governor. eta (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department Note: The principal notification No.F.1-l l(9l)-TAX/GSTf20l7(Part-VI), dated the 315‘ December, 2018 was publishedin the Tripura Gazette. Extraordinary Issue, vide number 1413. dated the 315‘ December. 2018 and was last amended wide notification number No.F.l- l l(9l )-TAX/GS'lI"2020(Part-W}. dated the 21*“ May. 2020, published in the Tripura Gazette, Extraordinary lssue. vide number 1227. dated the 21$‘ May. 2020. * 29"‘ day of September. 2020 l Printed at the Tripura Government Press, Agartala. 2