THE TRIPURA ACT NO. 20 OF 2020.
THE TRIPURA STATE GOODS AND SERVICES TAX (THIRD AMENDMENT) ACT, 2A20 THE TRIPURA ACT NO 20 OF 2020 THE TRIPURA STATE GOODS AND SERVICES TAX (THIRD AMENDMENT) ACT, 2020 PUBLISHED IN THE EXTRAORDINARY ISSUE OF THE TRIPURA GAZETTE Agarfala, Frlday, November 13, 2020 A. D., lG,rttka 22, 1912 S. E.
Goverument of Tt{pura Law Department Spcreteriet : Agartrla No,F.8 ( I 2) I"aWI*g-1201 8(P'U) Dated, Agartala, the t3thNovornber,, 2020 NOTIFICATION Th. fofi"*irrg Act of the Tripura Legislative Assembly received the assent of the Governor of Tripura oq the 1lff of November, 2020 and is hueby published for General informatioru \ Depufi Scfutary, Law PUBLISHED IN THE EXTRAORDINARY ISSUE OF THE TRIPURA GAZETTE Agartala, Friday, November 13, 2020 A. D., Kartika 22, 1942 S. E.
-4 Government ofTripura Law Department Secretziriat : Agartala No.F.8 (12) Law/Leg-I/2018(P-III) Dated, Aga11ala,'the13thNovember, 2020 NOTIFICATION ' The following Act of the Tripura Legislative Assembly received the assent of the Governor of Tripura on the 11"‘ of November, 2020 and is hereby published for General information.
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(S . iaudlauril Deputy Sec tary, Law Govemmenl of Tripuru Short title and commsncsmenl.
Anrendment of section 2" Amendment of section 10.
THE TRIPURAACT NO.20 OF 2020.
THE TRIPURA STATE GOODS AND SERVICES TAX (THTRD AMENDMENT) ACT, 2020 AN ACT WHEREAS, the Central Covernment has amended the Central Goodspnd Services Tax Act,2017 through Section l18 to 133 of the Finance Act, 2020 (No. 12 of 2A2q and Qlause 8 of the Taxation and Other l,aws (Relaxation of Certain Provisions) Ordinance, 2020 (No. 2 of 202Q);
AIID WHEREAS similar amendments are required to be made in the Tripura State Goods and Services Tax Acl 2017 to avoid repugnancy with the Cenral Act:
BE it enacted by The Tripura Legislative Assanbly in the seventy-first year of the Republic of India as follows:
l. ( I ) This may be called the 'Tripura State Goods and Services Tax (Third Amendment) Act,2020':
(2) Save as otherwise provided in this Act, sections 2 to l I and sections 13 & 15 shall come into force on such date as the State Government tay, by notification in the Official Gazette. appoint.
2. In section 2 of the Tripura State Goods and Services Tax Act, 2017 9ot20l7 (hereinafter referred to as the Tripura State Goods and Services Tax Act), in clause (ll4), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:- "(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;".
3. ln section l0 of the Tripura State Goods and Services Tax Act, in subsection (2), in clauses (6), (c) and (d). after the words "of goods", the words "or services" shall be inserted.
Arnendmentof 4. ln section 16 of the Tripura State Coods and Services Tax Act, in sub- ,, seption l6' section (4), the words *invoice relating to such" shall be omittsd.I 2 Short title and commencement.
Amendment of section 2“ Amendment of section I0.
Amendment of r _ > ‘L seamen I6.
THE TRIPURA ACT NO. 20 OF 2020.
THE TRIPURA STATE GOODS AND SERVICES TAX (THIRD AMENDMENT) ACT, 2020 AN ACT WHEREAS, the Central Government has amended the Central Goods _and Services Tax Act, 2017 through Section H8 to I33 of the Finance Act, 2020 (No. 12 of 2020) and Clause 8 of the Taxation and Other Laws (Relaxation ofCertain Provisions) Ordinance, 2020 (No. 2 of2020);
AND WHEREAS similar amendments are required to be made in the Tripura State Goods and Sen/ices Tax Act, 2017 to avoid repugnancy with the Central Act;
\ BE it enacted by The Tripura Legislative Assembly in the seventy-first year of the Republic of India as follows:
1. (1) This may be called the ‘Tripura State Goods and Services Tax (Third Amendment) Act, 2020’;
(2) Save as otherwise provided in this Act, sections 2 to l I and sections l3 & l5 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. in section 2 of the Tripura State Goods and Services Tax Act, 2017 (hereinafier referred to as the Tripura State Goods and Services Tax Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:— “(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;".
3; In section 10 of the Tripura State Goods and Services Tax Act, in sub» section (2), in clauses (b), (c) and (d), after the words “of goods", the words “or services” shall be inserted.
4. ln section 16 of the Tripura State Goods and Services Tax Act, in subsection (4), the words “invoice relating to such" shall be omitted.
9oF20l7 2 G: I a Amendmenrof 5. In section2g of the Tripura State Goods and Services Tax Act, in subsection29- section (/), for clause (c). the following clause shall be substituted" namely:- ..(c) the taxable peaon is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25:".
Amendnrent of 6. In section 30 of the Tripura State Goods and Services Tax Act, in subsection 30. section ( I ), for the proviso, the following proviso shall be substituted, namelY:- "Provided that such period may, on sufficient ."t"" being shown, and for reasons to be recorded in writing, be extended,-
(a) by the Additional Commissioner or fhe Joint Commissioner, as the case may be, for a period not exceeding thirty days;
(b) bV the Commissioner, fbr a further period not exceeding thirty days, beyond the period specified in clause (a).".
Amendment of 7. In section 31 of the Tripura State Goods and Services Tax Act, in subsection3l. section (2), for the proviso, the following proviso shall be substituted, namelv:- l'proroia"a that the Govemment may, on the recommendations of the Council, by notification,-
(a) specify the categories of srirvices or supplies in respect of which a tax invoice shall tre issued, within such tirne and in such marurer as may be Prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in respect of which-
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued"".
Amendment of 8. In section 5l of the Tripura State Goods and Services Tax Act,- section 5l.
(a) for sub-section (-3), the following sub-section shall be substituted, namely:-_ "(3) A certificate of tax deduction at source shall be issued in such form and in such manner'as may be prescribed-";
3 Amendment 01" S. In section 29 of the Tripura State Goods and Services Tax Act, in subs°°t'°" 29' section (I), for clause (0), the following clause shall be substituted, namely:— “(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25:".
Amendment Of 6. In section 30 of the Tripura State Goods and Services Tax Act, in sub- 5°°"°“ 30' section (1), for the proviso, the following proviso shall be substituted, namely:— “Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,—
(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).”.
Amendmefiifif 7. in section 31 of the Tripura State Goods and Services Tax Act, in sub- S°°"°“3l' section (2), for the proviso, the following proviso shall be substituted, namely:—— “Provided that the Govemment may, on the recommendations of the Council, by notification.—-
(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in respect ofwhich—
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issuedf’.
Amsfldmcnt Of 8. In section 51 of the Tripura State Goods and Services Tax Act,—— section 5 I.
(la) for sub-section (3 ), the following sub-section shall be substituted, namely:-- “(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribcdf’;
C W C S 3 Amendment of section t22.
Amendment of section 132.
(bjsub-section (4) shall be omitted.
9. In section 122 of the Tripura State Goods and Services Tax Act, after sub-section (/), the following sub-section shall be inserted, namely:- *(lA) Any person who retains the benefit of a transaction covered under clauses (t), (tt), (r'fi) or clause (rx) of sub-section (/) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.".
f 0. In section I32 of the Tripura State Goods and Services Tax Act, in subsection (/),-
(i) for the words "Vy'hoever commits any of tbe following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences" shall be substituted;
(ii) for clause (c), the following clause shall be substituted, namely:- "(c) avails input tax credit using the invoice or bill refErred to in clause (6) or fraudulently avails input tax credit without any invoice or bill;o';
(iii) in clause (e), the words ", fraudulently avails input tax sredit" shall be omitted.
Arnendmentof ll" In section 140 of the Tripura State Goods and Services Tax Act, with section f 4{l' e{ect from the l"t day of July, 2017,-
(a) in sub-section (l), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted:
(b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted;
(c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted:
(d) in sub-section (5), for the words "existing law-, the wordsrl,t i 4
(b) sub-section (4) shall be omitted.
Amendment of 9 In section 122 of the Tripura State Goods and Services Tax Act, after se°“°“ '22 sub-section (1), the following sub-section shall be inserted, namely:—— “( IA) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.”.
I Amendment of 10 In section I32 of the Tripura State Goods and Services Tax Act, in sub- 5°°"°" 132 section (l),—— <.
(i) for the words “Whoever commits any of the following offences”, the words “Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences” shall be substituted;
(ii) for clause (c), the following clause shall be substituted, namely:— \ “(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;”;
(iii) in clause (e), the words “, fraudulently avails input tax credit” shall be omitted.
/\m¢"dm=m OT ll In section 140 of the Tripura State Goods and Services Tax Act, with 5°°"°" '40 effect from the ls‘ day of July, 20l7,—
(a) in sub-section (1), after the words “existing law”, the words “within such time and” shall be inserted and shall be deemed to have been inserted;
(b) in sub-section (2), after the words “appointed day”, the words “within such time and” shall be inserted and shall be deemed to have been inserted;
(c) in sub-section (3), for the words “goods held in stock on the appointed day subject to", the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted;
(d) in sub-section (5), for the words “existing law”, the words 4 Insertion ofnew section l68A in Act 9 of20l 7.
Arnendment of section 172.
Amendrnent to Sclredule II.
Retrospective gxemptiotr froln, or levy or collection ofl State tax in cenatn cases.
*existing law, within such time and in such manner as may be prescribd" shall be substituted and shall be deemed to have been substituted;
(e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to- shall be substituted and shall be deemed to have been substituted;
12. After section 168 of the Tripura state Goods and Services Tax Act, 2017, the following section shall be inserted, with effect from the 31" day of March, 2020, namely:- "1684. Power of bovernment to extend tirne limit in special circumstances: (l) Nonvithstanding anything contained in this Act, the Government may, on thc rccommendations of thc Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due toforce rnaieure'
(2) The power t0 issue notification under sub-section (l) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
Explanation - For the purpOses of this section, the exptession "force majeure" a case of war, epidemic, floo4 drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise aftecting the implementation of any of the provisions of this Act."
_ 13.In section 172 ofthe Tripura State Goods and Services Tax Act, in subsection (l), in the proviso, for the words "thfee year3", the words "five years" shall be substituted.
f4. In Schedule tI to the Tripura State Goods and Services Tax Act, in paragraph 4, the words '.ivhether or not for a Consideration," at both the places where they occur, shall be ornitted and shall be deemed to have been omitted with eftbct from the l" day of July, 2017.
f5. (l) Notwithstanding anything contained in the notification of the eof20t7 Govemment of Tripura in the Finance Departmant number l/2017-State Tax (Rate), dared 29th June, 2017 published in the Tripura Gazette, Exfraordinary lssue, vide number 230, dated 29th June, 2017, issued by the State Govemment, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the Tripura State Goods and SErvie€s Ta>r Aiit" 20L7,-a. I “existing law, within such time and in such manner as may be prescribed” shall be substituted and shall be deemed to have been substituted;
(e) in sub-section (6), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted;
ll1S¢fii0n Offlflw 12. After section 168 of the Tripura State Goods and Services Tax Act, @=="°" "AA '" 2017, the following section shall be inserted, with effect fi‘om the 31“ day Act 9 of20l7. ofMarch, 2020, namely:- “l68A. Power of Govemment to extend time limit in special circumstances: (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due toforce majeure.
(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
Explanatz'0n.— For the purposes of this section, the expression "force majeure” a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act."
Am°"dm¢*“ °f _ 13. In section 172 of the Tripura State Goods and Services Tax Act, in subsection 172.
Amendment to Schedule ll.
Rctrospccti ve exemption from, or levy or collection of, State tax in certain cases.
section (I), in the proviso, for the words “three years”, the words “five years" shall be substituted.
14. In Schedule ll to the Tripura State Goods and Services Tax Act, in paragraph 4, the words “whether or not for a consideration,” at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 15‘ day of July, 2017.
15. (1) Notwithstanding anything contained in the notification of the Government of Tripura in the Finance Department number 1/2017-State Tax (Rate), dated 29"‘ June, 2017 published in the Tripura Gazette, Extraordinary Issue, vide number 230, dated 29"‘ June, 2017, issued by the State Government, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the Tripura State Goods -and Services Tax Act, 2017,— 9of20l7 5
(i) no state tax shall be levied or collected in respect of supply of fishmeal (ftlling tmder heading 230i), during the period commencing from the I't day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive);
(ii) state tax attherate of six percent. shall be levied or collected in respect of supply of pulley, wheels and other parts (frlling under heading 8483) and used as parls of agricultural machinery (falling under headings 8432,8433 and 8436), during the puio{ commencing from the l" day of July, 2017 and ending with the 3l't day of December, 2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected.
but which would not have been so collected, had sub-section (l) been in force at all materialtimes.
Repeal and 16. (l) The Tripura State Goods and Services Tax (Third Amendment) Savings Ordinance, 2020 (The Tripura Ordinance No. 3 of 2020), which was prornulgated on l " June, 2020, 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 conesponding provisions of this Act.
(SOPANCHAUDHURD Deputy Secrdary, Law Governmentof lkipura a"' :
I 6 Repeal and Savings
(i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 15‘ day of July, 2017 and ending with the 30"‘ day of September, 2019 (both days inclusive);
(ii) state tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the ls‘ day of July, 2017 and ending with the 31$‘ day of December, 2018 (both days inclusive).
(2) No refimd shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.
16. (l) The Tripura State Goods and Services Tax (Third Amendment) Ordinance, 2020 (The Tripura Ordinance No. 3 of 2020), which was promulgated on 1“ June, 2020, 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.
(SOPANCHAUDHURI) Deputy Secretary, Law Government ofTripura O 6