No. 1269 Registered No. N. E. 930.
TRIPURA GAZETTE Published by Authority EXTRAORDINARY ISSUE Agartala, Monday, July 1, 2019 A. D., Asadha 10, 1941 S. E.
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/2019(PART) Dated, Agartala, the 1st July, 2019.
ORDER Printed at the Tripura Government Press, Agartala.
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'51 ~ atunsluh ‘WI-IEREAS, sub-section (1) of section 44 of the Tripura State Goods and Services Tax Act, 2017 (‘Tripura Act No.9 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall ‘Furnish an annual retfurn for every financial year electronically in Such form and rnanner as niay be prescribed on or before the thirty-first day of December following the end of such financial year;
AND ‘WPIEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1“ Jul}-', 2017 to the 31“ March, 2018 could not be furnished by the registered persons, as referred to in the said sub—section (1) and because of that, certain difficulties have arisen in giving effect to the provisions ofthe said section.
NOW’, THEREFORE, in exercise of the powers conferred by section 172 of the Tripura State Goods and Services Tax Act, 2017, the State Government, on recommendations ofthe Council, hereby makes the following Order, to remove the difficulties, narnely:—
1. Short title.—-—This Order may be called the Tripura State Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019.
2. In section 44 of the Tripura State Goods and Senrices Tax Act, 2017, in the
Explanation, for the figures, letters and word “3 On‘ June, 2019", the figures, letters and word “3l“ August, 2019" shall be substituted.
W5%:
(Akinchan Sarkar, TCS Gr-I) Joint Secretary Government of Tripura Finance Department ~. 7:13. ,.w§::,»~.\v.- of;
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'51 ~ atunsluh ‘WI-IEREAS, sub-section (1) of section 44 of the Tripura State Goods and Services Tax Act, 2017 (‘Tripura Act No.9 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall ‘Furnish an annual retfurn for every financial year electronically in Such form and rnanner as niay be prescribed on or before the thirty-first day of December following the end of such financial year;
AND ‘WPIEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1“ Jul}-', 2017 to the 31“ March, 2018 could not be furnished by the registered persons, as referred to in the said sub—section (1) and because of that, certain difficulties have arisen in giving effect to the provisions ofthe said section.
NOW’, THEREFORE, in exercise of the powers conferred by section 172 of the Tripura State Goods and Services Tax Act, 2017, the State Government, on recommendations ofthe Council, hereby makes the following Order, to remove the difficulties, narnely:—
1. Short title.—-—This Order may be called the Tripura State Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019.
2. In section 44 of the Tripura State Goods and Senrices Tax Act, 2017, in the
Explanation, for the figures, letters and word “3 On‘ June, 2019", the figures, letters and word “3l“ August, 2019" shall be substituted.
W5%:
(Akinchan Sarkar, TCS Gr-I) Joint Secretary Government of Tripura Finance Department