THE TRIPURA ACT NO.O1 OF 2020.
THE TRIPURA STATE GOODSAND SERVICES TAX (SECONID AMENDMENT) ACT, 2020.
THE TRIPURA ACT N0.01 OF 2020.
THE TRIPURA STATE GOODS AND SERVICES TAX A. (SECOND AMENDMENT) ACT, 2020.
PUBLISHED IN THE EXTRAORDINARY ISSUE OF THE TRIPURA GAZE'TTE, AGARTALA Agariala, Tuesday, February 25, 2020 A.D., Phalguna 6, 1941 S. E.
Government of Tripura Law Department Secretariat, Agartala.
No,F. 8 (17) Law /Leg-Il20l8(Pa*)/ Dated, Agartala, the 24th February, 2020 NOTIF'ICATION The following Act of the Tripura Legislative Assembly received the assent of the Govemor of Tripura on the 19ft of Febffaly, 202A and is hereby published for General information.
(Sopa Depufy Secr{tary, Law Government of Trinura PUBLISHED IN THE EXTRAORDINARY ISSUE OF THE TRIPURA GAZETTE, AGARTALA lanai *7 '1 iii O Anni i i i O Agartala, Tuesday, February 25, 2020 A. D., Phalguna 6, 1941 S. E.
Government of Tripura Law Department Secretariat, Agartala.
No.P.8 (12) Law/Leg-I/20l8(Part)/ Daied, Agartala, the 24th February, 2020 NOTIFICATION The following Act ofthe Tripura Legislative Assembly received the assent of the Governor of Tripura on the 196‘ of Februa1'y, 2020 and is hereby published for General information.
*To 9” W) I (Sopan V dhuxy) Deputy Secrtary, Law Government of Tripura THE TRTPUR{ ACT T.iO. OI OF 2020, TF{E I"RIPURA STATE GOODS AND SERVTCES TAX (SECOND ANIEI\DMENT) ACT, 2020 AN ACT WHEREAS the Central Goverrunent has amended the Central Goods and Sen ices Tax Act, 2017 tluough section 92 to I l5 of the Finance (No. 2) Act. 20i9.
An Act further to amend the Tripura State Goods and Sen'ices Tax Act. 2017 (Tripura Act No. 9 of 20t7).
AND WIIEREAS similar amendments are required to be made in the Tripura State Goods and Sen'ices Tax Act. 2Al7 to avoid repugnancy with the Central Act.
BE it enacted by The Tripura Legislative Assernbly in the seventieth Year of the Republic of India as follows Shorttirleand l.(l) This rnay be called the'Tripura State Goods and Services conunencellrenl. Tax (Second Amendrnent) Act, 2020';
(2) k shall come into force on such date as the State Government may. by notification in the Official Gazette.
appoint.
Arpendmelt of 2.ln sectign 2 of the Tripura State Coods and Services Tax Act, Tltc Tripura A_ct sectiott 2. 2017 (irereinafter refened as rhe principal Act). in clause (4). after No 9 of 2()i7 the words "the Appellate Authority for Adl'ance Ruling."" the words "the National Appellate Authority for Advance Ruling."
shall be inserted.
Anreudureut ol' J.ln section l0 of the principal Act,- sectiott 10.
(a! in sub-secrion (l), after the second proliso, the following
Explanation shall be inserted. namely:- "Explanation.-For the purposes of second proviso, the value of exempt supply of serv'ices provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the r,alue of turnover in a State-":
(b) in sub-section (2),-'
(i) in clause (d). the word "and" occurring at the end shall be omitted;
(ii) in clause {e), for the word "Council:". the words "Council. and" shall be substituted;
(iii) after clause (e), the following clause shall be inserted.
namely:- "tfl he is neither a casual taxable person nor a nonresident taxable person:";
Short title and connnenccntent Atttendmcut of section 2.
Amendment of section 10.
THE TRIPURA ACT 01 OF 2020 THE TRIPURA STATE GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2020 ACT WHEREAS the Central Government has amended the Central Goods and Services Tax Act, 2017 through section 92 to l 15 of the Finance (No, 2) Act, 2019;
An Act further to amend the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017).
AND WHEREAS similar amendments are required to be made in the Tripura State Goods and Services Tax Act, 2017 to avoid repugnancy with the Central Act;
ABE it enacted by The Tripura Legislative Assembly in the seventieth Year of the Republic of India as follows I
1.(, 1) This may be called the ‘Tripura State Goods and Services Tax (Second Amendment) Act, 2020’;
(20) It shall come into force on such date as the State Government may, by notification in the Official Gazette.
appoint.
2.ln section 2 of the Tripura State Goods and Services Tax Act, 201,7 (hereinafter referred as the principal Act), in clause (4), after the words “the Appellate Authority for Advance Rulingf’, the words “the National Appellate Authority for Advance Ruling,” shall be inserted. c
3.ln section l0 of the principal Act,-~
(a) in sub-section (l), after the second proviso, the following
Explanation shall be inserted, namely:--- “EXpl.6n3tiOl1.---F01‘ the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State”;
(b) in sub-section (,2),-~—-
(ti) in clause (di), the word “and” occurring at the end shall be omitted;
(ii) in clause (e), for the word ""Council,:”, the words “Council; and” shall be substituted;
(iii) after clause (pe), the following clause shall be inserted, namely:-— ""(fl he is neither a casual taxable person nor a nonresident taxable person:";
l The Tripura Act No. 9 of2()l?
(c) after sub-section (2). the follorving sub-sectron slrall be insened. namely':-" "(2A) Notwithstanding anything to the contrary contained in this Act. but subject to the provisions of sub-sections {3) and (4) of sectiorl 9. a registered person, not eligible to opt to pay tax under sub-section ( I ) and sub-section (2), whose aggregate tumover in the preceding financial year did not exceed tifty lakh rupees, may opt to pay. in lieu of the tax payable by him under sub-section ( I ) of section 9. an amount of tax calculated at such rate as may be prescribed. but not exceeding tluee per cent. of the turnor,.er in State. if he is not--
(a) engaged in rnakrng ar:y supply of goods or sen,ices u'hich are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services:
(c) engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tax at source under section 52.
(d) a manufacturer of such goods or supplier of such sen'ices as may be notified by the Gorernment on the recommendations of the Council: and
(e) a casual taxable person or a non-resident taxable person:
Provided that rvhere more than one registered person are having the same Permanent Account Number issued under the trncometax Act. 1961. the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.".
(d) in sub-section (3). after the words. brackets and figure "under sub-section (l)" at both the places w'here they occur" rhe'w'orcis, brackets. figure and letter "or sub-section (2A). as the case rnay be," shall be inserted.
(e) in sub-section (4). after the words. brackets and figure "of subsection ( I )", the rvords, brackets, figure and letter "or" as the case rnay be, sub-section (2A)" shall be inser-ted.
(f) in sub-section (5). aftel the words, brackets and figure "under sub-section (l)". the words. brackets, figure and letter "'or subsecfion (?A). as the case rnay be," shall he inserted.
(g) after sub-section 1*5). the follorving Explanations shall be inserted. narnel.v:._ 'Explanation l.-For the purposes of computing aggregate tumover of a person for determining his eligibility to pav tax under tlris section, tire expression "aggregate turnover" shall include the value of suppiies made by such person fiom the lst day of April of a financial year up to the date when he becomes liable fbr registration under this Act, but shall not include the value of exempt supply of sen,ices provided by way of extending deposits. loans or advances in so far as the consideration is represented by way of interest or discount.
43 of 1961
(c) after sub-section (2), the following sub-section shall be inserted, namely:-~- “‘(,2A) Notxvithstancling anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section ( ll) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (lg) of section 9. an amount of tax calculated at such rate as may be prescribed, but not exceeding three per cent. of the turnover in State, if he is not---—
(a) engaged in making any supply of goods or services which are not leviable to tax under this Act;
(lb) engaged in making any inter-State outward supplies of goods or services:
(c) engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and (He) a casual taxable person or a non-resident taxable person:
Provided that wliere more than one registered person are having the same Permanent Account Number issued under the Incometax Act, l96l, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section”;
(d) in sub-section (3), after the words, brackets and figure “under sub-section (l)” at both the places where they occur, the words, brackets, figure and letter “or sub-section (ZA), as the case may be,“ shall be inserted.
(e) in sub-section (4). after the words, brackets and figure “of subsection (lp)”, the words, brackets, figure and letter “or, as the case may be, sub-section (2A)”’ shall be inserted.
(ft in sub-section (5), after the words, brackets and figure “under sub~section (l)”, the words, brackets, figure and letter “or sub-~ section (ZZA), as the case may be,” shall be inserted.
(g) after sub-section (5), the followiing Explanations shall be inserted, namely:-—- ‘Explanation l.---For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression “aggregate turnover“ shall include the value of supplies made by such person from the lst day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
2 43 ofl96l Amendinent of section 22.
Arnen&nent of seclic,n 25.
Explanation 2.-For the purposes of determining the tax payable by a person under this section. the expression "turnover in State" shall not include the value of following supplies" namely:--
(i) supplies from the first day of April of a financial year up to the date rn'hen such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits. loans or advances in so far as the consideration is represented by u,ay of interest or discr:unt.'.
4.In section 22 of the principal Act, in sub-section ( t ). after the second proviso, the following shallbe inserted. namely:- "Provided also that the Government lnav, on the recommendations of the Council. enhance the aggregate nlrnover from t\Ifenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusiveiy in the supply of goods. subject to such conditions and limitatiolls, as may be nctified.
Explanation.-For the purposes of this sub-section. a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of sen'ices provided by way of extending deposits. loans or advances in so far as the consideration is represented by way of interest or discount.".
5. In section 25 of the principal Act. after sub-section (6), the following sub-sections shall be inserted, namely:- "(6A) Every registered person shall undergo authentication. or furnish proof of possession of Aadhaar number, in such fonn ancl manner and u'ithin sueh time as mali be prescribeci:
Provided that if an Aadhaar nurnber is not assigned to the registereC person, such person shall be offered alternate and viable means of identification in such manner as Governmeut may. on the reconrrnendations of the Council. prescribe:
Provided further that in case of failure to undergo authentication or fi.rrnish proof of possession of Aadhaar number or fumish alternate and viable means of identification.
registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person dres not have a registration.
(68) On and from the date of notification. every individual shall. in order to be eiigible for grant of registration. undergo authentication. or furnish proof of possession of Aadhaar number, in such manner as the Goverrunent may, on the recommendations of the Counci[, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such indii'idual shall be off'ered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specifo in the said notification Amendment of section 22.
Explanation 2_—-For the purposes of determining the tax payable by a person under this section, the expression “turnover in State" shall not include the value of following supplies, namely:-
(i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount’.
4.In section 22 of the principal Act, in sub-section (l), after the second proviso, the following shall be inserted, namely:~—— “Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
Explanation.---For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount”.
Aillcitdlllcfltcf 5. In section 25 of the principal Act, after sub-section (6)., the “$110101 35- following sub-sections shall be inserted, namely:—-- “(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and vvithin such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall. apply as if such person does not have a registration.
(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offbred alternate and viable means of identification in such manner as the Govermnent may, on the recommendations of the Council, specify in the said notification.
3 (6C) On and frorn the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration. undergo authentication. or furnish proof of possession of Aadhaar number of the Karta, Managin-u Director. rvhole time Director, such nuntber of partners.
Members of Managing Comrnittee of Association. Board of Tmstees. authorised representative. authorised signatory and such other class of persons, in such manner. as the Government may. on the recommendations of the Council. specif,, in the __t-l __--:c---:^,--siitu ilOt tllcauoII.
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government ma-v. on the recomrnendations of the Council. specify in the said notification.
(6D) The provisions of sub-section (6,4) or sub-section (68) or sub-section (6C) shall not apply to such person or class of persons or part of the State, as the Governmellt may, on the recommendations of'the Council, specify by notification.
Explanation.-For the purposes of this section. the expression "Aadhaar number" shall have the same rneaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits arrd Services) Act,
2016.".
6. After section 3l of the principal Act. the following section shall be inserted. namely:-- "31A. The Government may. on the recommendations of the Council, presci'ibe a class of registered persons *ho shall provide prescribed modes of electronic pa\rnent to the recipient of supplir of goods or sen'ices or both made by him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be pi'escribed.".
7. ln section 39 of the principal Act,-_
(a) for sub-sections (l) and (2), the follorving sub-sections shall be substinrted. nanrely:- "(l) Every registered person. other fhan an lnput Ser.vice Distributor or a non-resident taxable person or a person payilg tax under the provisions of section l0 or sectiorl 5l or section 52 strall, for every calendar month or part thereof, furnish, a refurn, elecnonically, of inward and outward supplies of goods or services or both. input tax credit availed.
tax pa-"-able, tax paid and such other particulars. in such form and manner, and within such tirne, as may be prescribed:
Provided that the Government may. on the recommendations of the Council, notit/ certain class of registered persons who shall furnish a return fbr every quarter or part thereof, subject to sucir conditions and restrictions as may be specified therein.
+ l8 of20l6 Facilit.v of digital paFlent to recipient.
lnsertion of nerv sectiou 3 lA.
Amendurent of section -19.
Insertion of new section 31A.
Aniendinent of section 39.
(6Ci) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees. authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may. on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
(_6D) The provisions of sub-section (,6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or part of the State, as the Goveriunent may, on the recommendations of the Council, specify by notification.
Expl.anation.-~For the purposes of this section, the expression “Aadhaar number" shall have the same meaning as assigned to it in clause (pa) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act,
2016.”.
6. After section 31 of the principal Act, the following section shall be inserted, namely:—— “3lA. The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed.“.
7. In section 39 of the principal Act,--
(a) for sub-sections (1) and (2.), the following sub-sections shall be substituted, naniely:-M ""(l) Every registered person. other than an Input Service Distributor or a I1OI‘l-I‘€SlCl€I1[ taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed.
tax payable, tax paid and such other particulars, in such form and manner, and vvitliiii such time, as may be prescribed:
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who S shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
4 18 of2()l.6 Facility of digital payment to recipient.
,drnerrdment of section 44.
Arnendnrertt of section 49.
(2i A registered person paying tax under the provisions cf section 10, shaltr, for each financial year or part thereof, furnish a reiurn, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable. tax paid and such other particulars in such form aud manner. and within such time, as may be prescribed. ";
tb) fbr sub-section (7). the following sub-section shall be substituted. namely:- "{7) Every registered person who is required to furnish a return under sub-section ( I ), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pa.v to the Government the tax due as per such return not later than the last date on which he is required to furnish such retnrn:
Provided that every registered person furnishing return under tire proviso to sub-section ( I ) shall pay to the Government, the tax due taking into accouttt inward and outward supplies of goods or services or both. input tax credit avaiied, tax payable and such other particulars during a month. in such form and lnanner, and ivithin such time, as may be prescribed:
Provided further that every registered person furnishing return under sub section (2) shall pay to the Government, the tax due taking into account ftlrnover in the State, inward supplies of goods or senices or both, tax payable, and such other particulars during a quarter. in such form and manner. and within such time. as ma-y be prescribed.".
8.In the principal Act" in section 44, in sub-section ( I ), the following provisos shall be inserted, namely:- "Provided that the Cornmissioner may, on the recomnrendations of the flor,rncil and fbr reasons to be recorded in writing. by notrfication, extend the time limit fbr furnishing the annual refurn for such class of registered persons as rnay be specified therein:
Provided further that any extension of tirne limit notified by the Commissioner of Central Tax shall be deerned to be notified by the Commissioner.".
9. In section 49 of the principal Act, afier sub-section (9). the following sub-sections shall be inserted, namely:-_ "(10) A registered person may, on the common por-tal" transfer any amount of tax, interest, penalty. f'ee or any other amount availabie in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax. central tax, State tax or cess. in such form and tnanner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deerned to be a refund from the electronic cash ledger under this Act.
(t l) Where an.v amount has been transferred to the electronic cash ledger under this Act. the same shall be deemed to be deposited in the said ledger as provided in sub-section ( I )."
I ((2.) A registered person paying tax. under the provisions of section I0, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed”;
(b) for sub-section (7), the following sub-section shall. be substituted, namely:-—- “((7) Every registered person who is required to furnish a return under sub-section (lg), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return:
Provided that every registered person furnishing return under the proviso to sub-section (pl) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both. input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed:
Provided further that every registered person furnishing return under sub section (2) shall pay to the Government, the tax. due taking into account turnover in the State, inward supplies of goods or services or both, tax. payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed”.
Airlctldiflclllvf 8.111 the principal Act, in section 44, in sub-section (ll), the section 44.
Ainendrnent of section 49.
following provisos shall. be inserted, namely:- , “Provided that the Commissioner may, on the recommendations ofthe Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specitied therein;
Provided further that any extension of time limit notified by the Commissioner of Central Tax. shall be deemed to be notified by the Commissionen".
9. In section 49 of the principal Act, after sub-section (9). the following sub-sections shall be inserted, namely:—-- “(l0) A registered person may, on the common portal, transfer any amount of tax, interest, penalty. fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(ll) Where any amount has been transferred. to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (l).”.
5 Arnendtnent of sectiou 50 Amendnent of section 52 hsertion of ner.,' section 5-1A.
Arnendrnent of seclion 54.
10. In section 50 of the principal Act, i' sub-section (l). the follorving proviso shall be inserted. namely:- "Pro'ided that the interest on tax payable in respect of supplies made curing a tax period and declared in the retlrrn for the said period ftlrnishel after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger.".
I l. In section 52 of the principal Act.-
(i) In sub-section (4), the following provisos shall be insertecl.
namely:- "Provided that the Commissioner may, for reasons to be recorded in r.vriting, by notification, extend the time limit for furnishing the statement for such class of registerecl persons as may be specified therein;
Pro'ided further that any extension of time iimit notified by the Commissioner of Cenrral Tax shall be deemed to be notified by the Commissioner.".
(ii) In sub-sectio, (5)" the follorving pror.isos srull be inserred.
namely:- "Provided that the commissioner may, on the recommendatlons of the council and for reasons to be recorded in writing. bv 'otification, extend the time limit for furnishing the ainuai statement fbr such class of registered persons as nay be specified therein;
Provided further that any extension of tirne lirnit notified by the com'rissioner of central Tax shall be deemecl to be notifietl bv the Cornmissioner.'".
l2.After secrion 53 of the principal Act, the fo[owing section sliali be insbrted. nameiy:- "534. where any amount has bee' ranstbned from the electronic cash ledger under this Act to the electronic cash ledger under the central Goods and Ser'ices Tax Act or under the Integrated Goods and Services Tax Act or under the Goods and Sen'ices Tax (Compensation to States) Act, the goverrunent shall. transfer to the central tax account or rntegrated tax account 0r cess account, an amount equal to tlie amount transf'erred from the electronic cash ledger. in the manner and within such time as may be prescribed.,'.
l3.ln section 54 of the principal Act, after sub-section (g). the fbllowing sub-section shall be inserted, namely:- "(8A) where the central Govermnent has disbursed the refu'd of state tax, the Government shall transfbr an amount eq,al to the amount so refunded. to the Central Government.,'.
Q Amendment of section 50 0 Amendment of section 52 Insertion ofnev.
section 53A.
Amendment of section 54.
10. In section 50 of the principal Act, in sub-section (I), the following proviso shall be inserted, namely:-— “Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledgerf‘.
ll. In section 52 of the principal .Act,~
(i) In sub-section (4), the following provisos shall be inserted, namely:- “Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein;
Provided further that any extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Cominissionerf’,
(ii) In sub-section (5), the following provisos shall be inserted, namely:- “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be I specified therein;
Provided further that any extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Commissioner".
l2.After section 53 of the principal Act, the following section shall be inserted, namely:- .
“53A. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the Central Goods and Services Tax Act or under the Integrated Goods and Services Tax Act or under the Goods and Services Tax (Compensation to States) Act, the government shall, transfer to the central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in the manner and within such time as may be prescrsibedf".
l3.In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted, namely:- “(8A) Where the Central Government has disbursed the refund of State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government”.
6 t Amendmeut of section 95.
Insertion ofa neu sectior l0lA.
Amenduent of section l{12.
Arnendnrent of seclion 10,1.
14. In section 9-5 of the principal Act,-
(i) in clause (a),-
(a) after the word.s "Appellate Authority", the words "or tlte National Appellate Authority" shall be inserted:
(b) after the words and figures "of section 100"" the words.
figures and letter "or of section l0lC of the CentralGoods and Sen'ices Tax Act" shall be inserted:
(ii) after clause (e), the following clause shall be inserted. namely:- '(fi "National Appellate ,Authority" means the National Appellate Authority for Advance Ruiing refered to in section l0tA.'.
15. After section l0t of the principal Act, the following section shall be inserted. namely:- "l0lA. Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constifuted under section l0lA of the Central Goods anci Services Tax Act shall be deemed to be the National Appellate Authority for Advance Ruling under this Act.".
l6.In section 102 of the principal Act, in the opening portion.-
(a) after the words "Appellate Authoritir", at both the places where they occur. the rvords "or the National Appellate Authority" shall be inserted;
(b) after the r,vords anC figures "or sectioll 101", the words, figures and ietter "or section tOlC" respectively." shall be inserted:
{c) fbr the words "or the appellant". the words '",appellant. the Atithorily or the Appellate Authority" shall be substituted.
17. In section 103 of the principal Act.-
(i) after sub-section (l), the following sub-sectiou shall be inserted. namely:-' "( tA) The Adr ance Ruling pronounced by the National Appellate Authoritll under this Chapter shalI be binding on-
(er) the appiicants. being distinlct persons. who haci sought the ruling under sub-section 1l) of section lOits of the Central Goods and Serr ices Tax Act and all registered persons having the sanle Permanent Account Nutnber issued urtder the lttcotne-tax Act. l9(r l.
(b) the concerned officers and the jurisdictional officers in respect of the applicants referued to in clause (a) and the registered persons having the sarne Permanent Accotlnt Number issued under the Income-tax Act. l96l.".
National Appellate Authority for Advance Ruliug runder Cengal Goods and Services Tax Act. shall be Appellate Authoritv under this Act.
43 of l9(i I 43 of l96l 9 Amendment of section 95.
Insertion of a new section 10 1 A.
14. In section 95 of the principal Act.,~“
(i) in clause (ad);--~ '
(at) after the words “Appellate Authority”, the words “or the National Appellate Authority“ shall be inserted;
(lb) after the words and figures “of section 1.90”, the words, figures and letter “or of section l0lC of the Central Goods and Services Tax Act” shall be inserted;
(ii) after clause (pep), the following clause shall be inserted, namely:— ‘(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section l0lA.”.
15. Alter section lOl of the principal Act, the following section shall be inserted, nainely:- “lOlA. Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section l0l A of the Central Goods and Services Tax Act shall be deemed to be the National Appellate Authority for Advance Ruling under this Act”.
Aillfilldlllfiili Of 16.In section 102 of the principal Act, in the opening portion,--- section 102..
Amendment of section l03.
(a) after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authoirity” shall be inserted;
(b) after the Words and figures “or section l0l”, the words, figures and letter “or section l0lC, respectively,” shall be inserted;
(cl) for the words “or the appelltant“, the words ‘flappellatnt, the Authority or the Appellate Authority” shall be substituted.
117. In section 103 of the principal Act;-—
(i) after sub-section (ll), the following sub-section shall be inserted. namelv:——- - v “'(,lA) The Adtance Ruling pronounced by the Natiotial Appellate Authority under this Chapter shall be lJ'ii."tt';llI1_:'\_-__{ on— ta) the applicants, being distinct persons, who had sought A the ruling under sub-section (l) of section 1018 of the Central Goods and Services Tax Act and all registered persons ltayiiig the same Permanent Account Number issued under the Incorne-tax Act. 1961;
(bi) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, l96l.”;
7 National Appellate Autltority for Advance Ruling under Central Goods and Services Tax Act, shall be Appellate Authority under this Act.
43 of l9(i.l 43 0fl96l Alnendrnent of section 104.
Amendrnent of section I05.
Amendmeut of sectior l()6.
Anendrnent of section l7l.
(ii) in sub-section (2). after the u'ords, brackets and figure "in subsection ( I )". the u,'ords, brackets. figure and letter "and subsection ( I A)" shall be irrserted.
18. in section 104 of the principal Act, in sub-section (l),__
(a) after the words "Authority or the Appellate Authority". the words "or the National Appellate r\uthority" shall be inserted.
(b) "after the words and figures "of section I01", the words, tigures and ietter "or under section l0lC' of the of tire C'entral Goods and Serr ices Tax Act" shall be inserted."
19. In section 105 of the principal Act.--
(a) for the rnarginal heading, the following rnarginal heading shall be substituted. namely:- "Powers of Authority. Appellate Authority and National Appellate Authority. ";
(b) in sub-section (l), after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted:
(c) irr sub-section (2). after the r.r'ords "Appellate Authority at both the places where they occur". the q'ords "or the National Appellaie ;\uthorit--v" shali be inserted.
20. In section 106 of the principal Act.-
(a) for the rnarginal heading. the following marginal heading shall be substiruted. namely:- "Procedure of Ar"rthority, Appellate Authority and National A .^.^^ll^r^ { ..*l-^-i+.. ".l-rpljClldrs .r1ur,ilul lr,). .
(b) atrer the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted.
21" In section I7l of the principal Act, after sub-section (3).the foliowing shall be inserted, namely:- '(3A) Where the Authority referred to in sub-section (2). after hoiding examination as required under the said sub-section cornes to the conclusion that any registered person has profiteered under sub-section (l), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable if the profiteered amount is deposited within thiny days of the date of passing of the order by the Autliority.
Explanation.-For the purpcses of this section, the expression "profiteered" shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of input tax credit to the recipient by way of commensurate reduction in the price of the coods or services or both.'.
Amendinent of section lU4.
Aincndment of section lt)5.
Amendment of section ltto.
Ainendment of section 171.
(ii) in sub-section (2), after the words, brackets and figure “in subsection (l)”, the words, brackets, figure and letter “and subsection( lA)" shall be inserted. I
18. In section 104 of the principal Act, in sub-section (1),--—
(a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority" shall be inserted;
(b) “after the words and figures “of section lOl”, the words, figures and letter “or under section l0lC of the of the Central Goods and Services Tax Act” shall be inserted."
19. In section l05 of the principal Act,-~~
(a) for the marginal heading, the following marginal heading shall be substituted, namel.y:--- » “Powers of Authority, Appellate Authority and National Appellate Authority”;
(b) in sub-section (ll), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;
(cl) in sub-section (2). after the words “Appellate Authority at both the places where they occur”. the words “or the Natioital Appellate Authority" shall be inserted.
20. In section l06 of the principal Act,---
(a) for the marginal heading, the following marginal heading shall be substituted, .namely:--~ “Procedure of Authority, Appellate Authority and National Appellate Authority”;
(b) after the words “Appellate Authority”, the words “or the l\iational Appellate Authority” shall be inserted.
21.. In section l7l of the principal Act, after sub-section (3),the following shall be inserted, namely&—~ "(3.A) Where the Authority referred to in sub-section ((2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under sub-section (ll), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered: ,
Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of the date of passing of the order by the Authority.
Explanation.——For the purposes of this section, the expression “profiteered” shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of input tax credit to the recipient by way of commensurate reduction in the price of the goods or services or both’.
8 Anendneut of notificalion number 238 issued under subsection
(l)ofsection ll of Tripura State Goods ancl Services Tax Act, re{rospectivel!'.
22,(l) In the notification of the Governmeut of Tripura in the Finance Departrnertt number 238. dated the 29'" June, 2017. issued bv the State Government on the recommendations of the Councii.
under sub-section (t) of section I I of the Tripura State Goods and Sen'ices Tax Act.20l7. in the Schedule. after S. No- 103 and the entries relating thereto. the fbllowing S. No. and the entries shall be inserted and shall deemed to have been inserted retrospectively with effect from the l " day of July. 201 7, namely:-
(3)(2)(l) 26 Repeal and Savings "103A Uranium Ore c'oncentrate".
(2) For the purposes of sub-section ( l). the State Govermerit shall have and shall be deemed to have the power to amend the notification referred to in sub-section ( I ) with retrospective effect as if the State Goverrunent had the power to amend the said notification under sub-section (i) of section tl of the said Act, retrospectively, at all material times.
(3) No refund shall be nrade of all such tax which has been coilected. but which u'ould not have been so collected, if the notification referred to in sub-section (l) had been in force at all rnaterial times.
( I ) The Tripura State Goods and Services Tar (Second Amendment) Ordinance, 2019 (The Tripura Ordinance No. 3 of 2019)" which was pt'olltulgated on 24"'Decernber, 2019, is hereby repealed.
(2) Nowithstanding such repeal, any Notification and Order issued or any action taken under the Ordinance, so repealed shall be deerned io have been issued or iikes nnder the corresponding provisions of this Act.
Sopan Choudhury Deputy Secretary, Law Government of 'lripura Amendment of notification number 238 issued under subsection
(1) of section 11 of Tripura State Goods and Services Tax Act, rctrosncctively.
A1.
Repeal and Savings
22.( 1) In the notification of the Government of Tripura in the Finance Department number 238, dated the 2.9“ June, 2017, issued by the State Goverrnnent on the recotrimendations of the Council, under sub-section (1) of section l 1 of the Tripura State Goods and Services Tax Act, 2017, in the Schedule, after S. No. 103 and the entries relating thereto, the following S. No. and the entries shall be inserted and shall deemed to have been inserted retrospectively with effect from the 1“ day of July, 2.017, namely:-—~ _; ; —— :;*_77_-r— ;___'r:r7 "_7 _ _::__—— ' _;_:f _:: 7 r "is" ' ' ' 71;; 7: _' ;i*_7_7 _ __ 7— 7
(1) (2) (3) 4;;_::_; :i7— _;:;:; __ _ _ *7;;;ir:— melt’ ' " ' _r_ __ _ 7 _ _:_:;_;'r _ _7'7 W z;;:r<?’*_ ___ 7 -r IT,,_l (BA 26 uranium Ore
(2) For the purposes of sub-section (1), the State Government shall have and shall be deemed to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the State Government had the power to amend the said notification under sub-section (1) of section ll of the said Act, retrospectively, at all material times.
(3) No refund shall be made of all such tax which has been collected, but which would not have been so collected, if the notification referred to in sub-section (1) had been in force at all material times.
(1) The Tripura State Goods and Services Tax (Second Amendment) Ordinance, 2019 (The Tripura Ordinance No. 3 of 2019), which was promulgated on 24th December, 2019, is hereby repealed:
(2) (Notwithstanding such repeal, any Notification and Order issued or any action taken under the Ordinance, so repealed shall be deemed to have been issued or likes under the corresponding provisions of this Act.
Sopan Choudhury Deputy Secretary Law Government of Tripura 9 Printed by The Manager, Tripura Government Press, Agartala.
TGPA - 25-02-2020-1 00--J.C. No. 23589 Printed by The Manager, Tripura‘ Government Press, Agartala.
TGPA -- 25-O2-2020-100-—J.C. N0. 23589 J‘ T -vr' J IF \