No.1230 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 Gouft, Government Treasury etc.
GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCTSE) NO. F. 1 -1 1 (9 1 )-TA)(/GST/2020(Part-lV) Dated, Agartala, the 21st May, 2020.
NOTIFICATION In exercise of thc powers conferred by section l68,4 of the Tripura State Goods and Services Tax Act,20l7 (Triprrra Act No- 9 of 20 l7) (hereafter in this notification refered to as the said Act), in view of the spread of pandemic C()VID-19 across many countries of the world including India, the Govenrment, on the recommendations of the Council. hereby notifies, as under,-
(i) where, any time linrit for cornpletiorr or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, rvhich falls during the period from the 2O'r'day of'Marctr,2O2O to the 29"'day of June,2O2O, and where complction orcompliance of such action has not been made within such time, then, the time limir for completion or corlpliance of such aetion, shall be extended upto the 3O'hday of June, 2O2O, including for the purposes of--
(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanct;on or approval or such other action, by whatever name called, by any authority, cornmission or tribunal, by *'hatever narne called, under the provisions of thc Act stated abovet or
(b) filing of any appeal, reply or application or furnishirrg of any repoft, document, return, statement or such other record, by whatever nanre called, underthe provisions ol-the Act stated above;
but, such extension of tin-re shall not be applicable for tlre conrpliances of the provisions of the said Act, as mentioned below -
(a) Chapter lV;
(b) sub-section(3)ofsection lO,sections25,27,31,37,47,50.69,90,122,129;'
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concernecl: and
(e) rules made under the provisions specified at clause (a) to (d) above:
(ii) where an e-way bill has been generated under rule 138 of the Triptrra State Goods and Services Tax Rules,2OlT arrd its period of validity cxpires during rhe period 2O'r'day of March, 2O2O to l5'l'day of April, 2O2O,thc validity period of such e-way bitl shall be deenred to have been extended till ttre 3O'r'day of April,
2020.
2. This notification shall come into force w'ith ef-f-ect fiom the 2O''' day of March, 2O2O.
(hlagesh I(umar B, IAS) Joint Secretary Government of Tripura ' Finance I)epartment Printed at the Tripura Governmenf Press, Agartala.
N0.1230 Registered N0. N. E. 930 ,.
pQ0'.
-n ’:§::I;::fl- ‘Z:""'II' ‘D..Qn‘\‘.‘-“';’Z' 0‘Cg' §:’,;})f,';é.,fi,;-.-'-5..__ p"0.'."'-..p.:“.~O ii:-1.1;.-5*_-_ q‘a‘.'.,.oI 4!? ‘F TRIPURA "ll GAZETTEl "51 ~ zra:flrasn=r‘R Published byAuthority EXTRAORDINARY ISSUE H-Aigartala, Thursday, May 21, 2020 A. 0., Vaisakha 31, 1942 s. E.
---In 1 pl nun-I 1 -||-|-| |-“.-pug-qygpg-qq -pr _ _ rm’ umuuuunnnll T ____ 7_1-nu-Ira-I-nil 1-1 r wnm mt;-acorns’ r '_" _ __ _ _ __ ___ __ ——— — — —
PART--l-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. A GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO. F. 1 -11 (91 )-TAX/GST/2020(Part-IV) J Dated, Agartala, the 21 st May, 2020 NOTIFICATION in exercise of the powers conferred by section l68A oi" the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No- 9 of 20]?) (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government, on the recommendations ofthe Council, hereby notifies, as under,-
(i) where, any time limit for completion or compliance of‘ any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20"‘ day of" March, 2020 to the 29"‘ day of June, 2020, and where complcti.on or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30"‘ day of June, 2020, including for the purposes of-- (a.) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of‘ the Act stated above; or
(b) filing of‘ any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions oi“ the Act stated above;
but, such extension of time shall not be applicable for the complianccs of the provisions of the said Act, as mentioned below —
(a) Chapter IV;
(b) sub~section (3) of section 10, sections 25, 27, 3 I, 37, 47, 50, 69, 90, 122, 129;
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(c) rules made under the provisions specified at clause (a) to (cl) above;
(ii) where an e-way bill has been generated under rule 138 of the Tripura State Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20"‘ day of March, 2020 to l5“' day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30"‘ day of April,
2020.
2. This notification shalt come into Force with effect from the 20"‘ day of‘ March, 2020.
By orde Governor, <' 5 (Nagesh Kumar B, IAS) Joint Secretary Cvovernment ofTripura '- Finance Department Printed at the Tripura Government Press, Agartala.