No.1227 Registered No. N. E.930.
TRIPURA GAZETTE 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 )-TA)VGST/2020(Part-lV) Dated, Agartala, the 21st May, 2020.
NOTIFICATION In exercise of the powers conferred b-v section 128 of tl-re Tripura State Goods and Services Tax Act, 2017 (Tripura Act No, 9 of 2Ol7) (hereafter in this notification referred ro as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following arnendment in the notification of the Government of Tripura in the Finance Departrnent, NO.F.l-11(91)-TAX/CST/2OI7(Part-VI)' dated 31" Decernber, 2018, published in the Tripura Gazette, Extraordinary lssue. vide number 1413, dated the 3l"t December.
2018, narnely:- lrr the said notification, aller the second pfoviso, the t-ollowing proviso shall be inserted, namely: - "Provided also that the annount of late fee payable under section 47 shall stand waived for the tax period as specifiecl in column (3) of the lable given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returrrs in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:--.
Table S. No.
(t) Class of registered persons (2> Tax period
(3) Condition
(4) l- Taxpayers having an aggregate turnover of more than rupees 5 crores in the precedir-rg financial February, 2O2O, March. 2O2O and April.2O2O If return in FORM GSTR-3B is furnished on or before the 24'" day of June,2O2O 2 Taxpayers having an aggregate turnover of rnore than rupees 1.5 crores and up to rupees five crores in the preceding financial ;'ear Februar5r, 2O'O and March- 202O If return in FORIVI GSTR-3B is furnished on or before the 29'h day ofJune.2O20 April. 2O2O lf- rcturn in FORM GSTR-3B is furnished on or before the 3Oth dav ofJune. 2o2O No.1227 Registered No. N. E. 930.
.-'.=.~;,-,->;~'-.
.'|'|‘¢ I I ' :' "1'..'.',- 1'1?‘ \I '2 -'-'4 ' O if.‘ 'f‘l ‘g ‘.1?’TRIPu RA ililitt 5 .
In?!
IQ 9I I-.\ 1 , 0' . \I¢' »lI”M‘I¢1:~- 0 Q‘ GAZETTE Published byAuthority EXTRAORDINARY ISSUE Agartala Thursday May 21, 2020 A. D., Vaisakha 31, 1942 S. E.I I
PART--l-- 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-IV) I Dated, Agartala, the 21st May, 2020 NOTIFICATION t In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of2017) (hereafter in this notification referred to as the said Act), read with section 148 of the “said Act, the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Tripura in the Finance Department, NO.F.1-1I(91)-TAX/GST/2017(Part-VI). dated 31-5‘ December, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 1413, dated the 31$‘ December, 2018, name1y:—- In the said notification, after the second proviso, the following proviso shall be inserted, namely: ~— “Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period 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 fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, nanielyz--.
Table ' ' ' *~~ 7"" ' e *~ —'"* —— ' — e ‘ 1 ~—* —*1=*"* e ~T:*"'—** ~" 7 7 771111" '. 7 , , ,:— S. No. Class of registered persons Tax period pl Condition <1) (2) Y <3) ; <4) l. Taxpayers having an aggregate February, 2020, l; If return in FORM GSTR-3B ‘turnover of more than rupees 5 March, 2020 and ‘ is furnished on or before the crores in the preceding financial ’ April, 2020 E 24"‘ day ofJune, 2020 A YGHI“ i 2 l Taxpayers having an aggregate y February, 2020 and ‘ If return in FORIVI GSTR-3B March. 2020 is furnished on or before thel turnover of more than rupees 1.5 crores and up to rupees five crores l 1 29"‘ day of June, 2020 in the preceding tmanclal year _ _ _; ___ ‘1 i April, 2020 T if“ return in FORM GSTR-—3B p is furnished on or before the “ 3°"Td==i@>’ <>fJ91*s» 202° _ Tripura Gazette, Extraordinary lssue, May 21, 2020 A.D.
a Taxpayers having an aggregate tumover of up to nrPees | '5 crores in the preceding financial Year February,2020 If return in FORM GSTR-3B is furnished on or before the 30'n day ofJune,2020 March.2020 If return in FORM GSTR-3B is furnished on or before the 3'd day of July,2020 April,2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020.-.
2. This notification shall be deemed to have come March,2020.
Note: The princiPal notification December, 2018, published in the the 31" December, 2018.
force with effect from the 20tn day ofinto By order o_ Joint Secretary Govemment of Tripura Finance Department number NO.F.1-l l(91)-TAX/GST/2O17(Part-VI) dated 31't Tripura Gazette, Extraordinary Issue, vide number 1413, dated Pr'nteA atthe Tripura Governmenf Press, Agartala.
Tripura Gazette, Extraordinary Issue, May 21, 2020 A. D.
___ _ _ _ _ __ _;:_ i __ _ ______ __ _ ; — _ __—_——3;-V —~ — ——;_ ——;;—— -‘:,,:_ :~ iris — — __;f_— rrrr*7rrrrrm; "<7 " " ’"r_7 — __ er 7'7'"~ _ r ____ _ r - — 7 , W ' '7"? H
3. 1 Taxpayers having an ' aggregate February, 2020 If return in FORM GSTR-3B 1 turnover of up to rupees 1.5 crores 1 is furnished on or before the 1 in the preceding financial year M O lg 30"‘ day ofluga, 2020 A 1 March, 2020 éi If return in FORM GSTR-3B 1 31 is furnished on or before the \ L 3"’ day ofluly, 2020 Z 1*" i 1'" *"**‘” " ” W ""’*‘” . A April, 2020 If return in FORM GSTR-3B is furnished on or before the aide <>fM>~a>2<1"- t
2. This notification shall be deemed to have come into force with effect from the 20"‘ day of March, 2020.
By order 0 ‘ overnor, 5' '\‘ (Naves umar B, IAS) Joint Secretary Government ofTripura Finance Department Note: The principal notification number l\lO.F.1-11(91)—TAX/GSTXZOI7(Part-VI) dated 315‘ December, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 1413, dated the 3 .1“ December, 2018.
t_ _ _ a e A e _ — — 1 7 -H -| 1-; um I|— ml um Iii! n||m—||— um‘ lIII|— min lamina 1 -nun -mum!in Printed at the Tripura Government Press, Agartala. 2