No.1220 Registered No. N. E.930.
TRIPURA GAz,ETTE Published by Authority EXTRAORDINARY ISSUE Agartala, Wednesday, MaV 20, 2020 A.D., Vaisakha 30, 1942 S. E.
PART--I-- Orders and Notifications by the Government of Tripura, The High Gourt, Government Treasury etc.
GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXeTSE) NO. F.'1 -1 1 (91 )-TA)(GST/2020(Part-l l) Dated, Agartala, the 20th May,2020.
NOTIFICATION In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act,2Ol7 (Tripura Act No.9 of 2Ol7) (hereafter in this notification refbrred to as the said Act), read with sub-rule (5) of rule 6l of the Tripura State Goods and Ser-vices Tax Rules, 2Ol7 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the rnonths from April ,2O2O to September, 2O2O shall be furnished electronically through the common portal, on or before the tiventieth day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turrlover 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 months of April, 2O2O to September, 2O2O shall be furnished electronically through the corrrmon portal, on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liabilit-y" as per FORM GSTR-3B. - Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty. fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later tlran the last date. as specified in the first paragraph, on which he is required to turnish the said return.
By (Nageslr l(urnar B, IAS) Joint Secretary Government of Tripura Finance Departrnent Printed atthe Tripura Government Press, Agartala.
No.1220 Registered No. N. E. 930.
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-Q lI- .9-I I‘-_\ :¢ _R t =#:‘.\'1.~=%= , "0'! I I"\"\‘i|" '.-.-.--':'-:‘:-'.~=-.=:-;-'.-'=1,:i;»=:=:r.-;TRIPURA GAZETTE HI I \\ 1- a?oflrail'u7l Publishedby/Iuthority EXTRAORDINARY ISSUE Agazla, Wednesday, May 20, 2020 A. 0., Vaisakha 3071942 5.5.
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.1-11(91)-TAX/GST/2020(Part-ll) p Dated, Agartala, the 20th May, 2020.
NOTIFICATION In exercise of the powers conferred by section 168 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 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 specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the tiventieth day of the month succeeding such month:
Provided 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 months of April, 2020 to September, 2020 shall be furnished electronically through‘ the common portal, on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR—3B. -- Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by deb-iting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
By order o overnor, /" 3|t '1/° (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department Printed at the Tflpura Government Press, Agartala.