Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

Registered No. N. E.930. No.1226 TRIPURA GAZETTE EXTRAORDINARY ISSUE The High Gourt, Government Treasury etc' GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) Dated, Agartala, the 21st MaY,2O2O' NOTIFIGATION Goods and Services Tax iet, 2otz qr.ip.r.. Act No. 9 of.2o17) (hereafter in this notification referred to as the said Act), read with t""tio" 148 of the said Act' the State Governrnent' on the recon|mendations of the council' hereby rnakes the following arnendrnent in notification of the Government of Tripura in the Finance o"p..tme.tt' NO'F'r-l tis.r)-rax/csT/2o17(Part-III) dated 2g1h June,2O17, published in the Tripura Gazette' Extraordinary i.t.r". vide nurnber 221' dated the Inthesaidnotification'inthefirstparagraph'thefollowingprovisosshallbeinserted' tofurnishthesaidreturnalongrvithpayrnentoftaxforthemonthsrnentionedinthecorresponding Tablc Rate of interest -Tax Period Condition (s) S. No. (r) Cf"si of registered Persons (z'-t.i: aggiegate turnover of rnore preceding fi nancial Year days from the dtte date, and 9 Per cent thereafter 2O2O, March If .et.rtn in FORM GSTR-3B is furnished on or before the 24th daY of June, 2o20 I if return in FO|'M I GSTft-3B is furnished on or before the 29th daY of June' GSTR-3B is furnished on or before the 3oth daY of June' Nil FebruarY, 2O2O, March, 20?o iggi"["t" turrro-ver of more tliJrt ..rP""t 1'5 crores and up to rupees five crores In the preceding f-trrancial Year \ O“ f . TRIPURA GAZETTE mam Published by Authority EXTRAORDINARY ISSUE -- ‘-i-is1'0 Agartala Thursday May 21, 2020 A. D., Vaisakha 31, 1942 S. E.I I m _ __ ' '1 In _1 I I mil I _l I n 11 1 ' _ ' ' ' _ _' _ i _ _ __ L _ __ — PART--l-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT NO.F.1 -11 (91 )-TAX/GST/2020(Part-IV) Dated, Agartala, the 21 st May, 2020 NOTIFICATION In exercise of the powers conferred by sub-section (l) of section SO of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), read vvith section 148 of the said Act, the State Government, on the .recommendations of the Council, hereby makes the following amendment in notification of the Government of Tripura in the Finance Department, NO.F.l-1 1(9_l)-TAX/GST/2017(Part-III) dated 29"‘ June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 221, dated the 29"‘ June, 2017, nan1ely:~— ln the said notification, in the first paragraph, the following provisos shall be inserted, namely: — ' “Provided that, the rate of interest per annurn shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-38, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, nanielyz-~ ' Table 1 I S. ITICl5s§of registeredpersons RatéIIoIfiInte}IéstI II I TaxIpIerioIdI Ii I I I caaamoi. I ,] N0. I I I » 2 7 _, is £4)-alt or or o _ L5), '* I It aggregate turnover of more days from the due 2020, March GSTR-3B is , than rupees 5 crores in the date, and 9 per T‘ 2020, April, A furnished on or before preceding financial year p cent thereafter ‘I 2020 I the 24"‘ day of June, ‘ I ; 2020 (1) __i_ _ ,_ _ ,,,,, by is i, is (_ 7 7 r , 7 7 lII. I I Taxpayers having an ‘I Nil for first 15 I February, If return in FORMI IITIIZI ITIII Taxpayers having an ‘ Nil ,‘ February, lf return in FORNI I‘ ‘ aggregate turnover of mor 2020, March, -GSTR-3B isB I l ‘ than rupees 1.5 crores and I I 2020 I furnished on or before ‘ up to rupees five crores i II ‘ the 29"‘ day Of Juflfi-,n , I § the preceding financial year ' ii I 2020 I April,202O 1, If return in FORM I GSTR-3B is H ‘ I, A I furnished on or beforeI , the 30”“ day of June, Tripura Gazette, Extraordinary lssue, May 21, 2020 A.D. 2. This notification shall be deemed to have come into force with effect from the 20(h day of By order of Joint Secretary Govemment of Tripura Finance Department Note: The principal norification number NO.F.l-11(91)-TAX/GST/2017(Part-lll) dated 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 22l,dated the 29th June, 3. Taxpayers having an aggregate tumover of uP to rupees 1.5 crores in the preceding financial Year Nil February, If return in FORM GSTR-3B is furnished on or before the 30s day of June, March.2020 If return in FORM GSTR-3B is fumished on or before the 3'd day of July, April.2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, ffi Government Press, Agartala. Tripura Gazette, Extraordinary Issue, May 21, 2020 A. D. i 3., ITaxpayers having an Nil I February, I_lf return in FORM , aggregate turnover of up to I, 2020 ‘ GSTR-3B is I rupees 1.5 crores in the I I I furnished on or before , preceding financial year the 30”‘ day of June, I 2020 - March, 2020 if return in FORM I I GSTR-3B is pp ‘ ‘ furnished on or before i I the 3“! day of July, ‘ + I2020 ~ *—— ~— e ,W—_,_, —~,—~~2,—_ _ : __,,___ :""~ — _ —_»u_— ~'":;;;—; __ ~__;::~————— e e ~———7—__ ___;;__,,, , i * April, 2020 ,2; If return in FORM , I GSTR-3B is I . ‘ furnished on or before ‘ the 6“ day of July, I T202032 If __ , m _ __ _ _ 2. This notification shall be deemed to have come into force with effect from the 20m day of March, 2020. By order of ovemor, (Nagesh uma/rIB,(IAS) Joint Secretary Government of Tripura Finance Department Note: The principal notification number NO.F.1-I l(9l)-TAX/GST/20l7(Part-Ill) dated 29*“ June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 221, dated the 29th June, Printed at the Tripura Government Press, Agartala. 2