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Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020

State Notification of Tripura · 20174,616 characters of text

The enactment

TypeNotification
Year2017
JurisdictionState of Tripura
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

No.1231 Registered No. N. E.930.

TRIPURA GAz,ETTE Published by Authority EXTRAORDINARY ISSUE AgarTala, Thursday, May 21, 2020 A. D., Vaisakha 31, 1942 S. E.

PART--|-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc.

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCTSE) NO. F. 1 -1 1 (9 1 )-TAXGST/2020(Part-lV) Dated, Agartala, the2lst May, 2020.

NOTIFICATION In exercise of the powers conferred by section 168 of the Triptrra State Goods and Services Tax Act,20 l7 (Tripura Acr No. 9 of 2017), read with sub-rule (5)-of rule 6l of the -fripura State Goods and Services Tax Rules,2Ol7 (hereafter in this notif-rcation refemed to as the said Rules), the Commissioner, on the recornmendations of the Council, hereby rnakes thelfiollowing arnendments in the notification of the Covernment of Tripura in the Finance Depaitrnent, No'F.1-11(91)- -I-AX/GS'I'/2O2O(ParI-ll), dated the zotl' May,2O2O, published in the Tripura Gazette, Extraordinary Issue, vicle number 1220" clated the 2O'n May'2O2O, narrrely:- h] the said notitjcation, in the tlrst paragraph, after the first proviso, the following provisos shall be ir-rserted, namelY: - ..provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules forthe month of May. 2O2O shall be furnished electronically through the common portal, on or before the 27th June.2O2O:

provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of Tripura' the return in FoRM GSTR-3B of the said rules for the month of May, 2o2o shall be furnished ef ectronically through the common portal, on or before the l4rh day of July,2O2O'"' By order Governor, Llumar IAS) Joint Secretary Governnrent of TriPura Finance Department T'he principal notification number N().F-. l-l l(9 l)-TAX/CST/2O2O(Pan-Il), dated the 2oth 2020, published in the'l-ripura Gazette. Extraordirrary Issue. vide nurnber l22o,dated the 2oth

2020.

(N Note:

May' May.

Printed atthe Tripura Governmenf Press, Agartala.

No.1231 Registered No. N. E. 930 Q. ,9§=£::¥.’!-' Rafi:\§ra) \-\\f|',''-‘u t 11,1 J; ‘ ¢,*_ - .-.-‘,1 :.;;;gt :\ -'.~.~ ‘-'6‘ In f"v: ‘-'1:

TRIPURA GAZETTEa .

' hwazmairuh Published by/luthority EXTRAORDINARY ISSUE i~_.. —1 in-Ill -I m 1 I I I Agartala, Thursday, May 21, 2020 A. D., Vaisakha 31, 1942 S. E.

1-unnu-Ill , 1 ' pm 1 4 -_____.__.j_F __ __ri_ 77,-‘-"W Hilini-1 i__7 i

PART--l-- Orders and Notifications by the Government of Tripura, I 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 21 st May, 2020.

NOTIFICATION In exercise of the powers conferred by section I68 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as-the said Rules), the Commissioner, on the recommendations of the Council, hereby makes thegéfollowing amendments in the notification of the Government of Tripura in the Finance Dep rtment, No.F.1-l1(91)- TAX/GSTX2020(Part-ll), dated the 20"‘ May, 2020.. published in the Tripura Gazette, Extraordinary Issue, vicle number I220, dated the 20"‘ May, 2020, namely:— -In In the said notilication, in the first paragraph, after the first proviso, the following provisos shall be inserted, namely: — ' “Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May. 2020 shall be furnished electronically through the common portal, on or before the 27"‘ June.2020:

Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of Tripura, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished filfi-‘_:(;‘{1‘()fliC(El.IIy through the common portal, on or before the 14'“ day of July, 2020.”.

By order Governor, 1» ( (Na sh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department 1 Note: The principal notification number NO.F.l-11(91)-TAX./GST/2O2O(Pa11-I1), dated the 20"‘ May, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number I220, dated the 20"“ May, 2020.

Printed at the Tripura Government Press, Agartala.

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