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Taxation Tripura Ministry of Finance Tripura State Goods and Services Tax Act, 2017

Tripura State Goods and Services Tax (Sixth Amendment) Act, 2023

13-Sep-2023 | No.F. 8(21)-Law/Leg-I/2023

Government of Tripura has issued the Tripura State Goods and Services Tax (Sixth Amendment) Act, 2023.

Key highlights of the amendments are as follows:

1. In section 23, the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely: Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.

2. In section 37, after sub-section (4), the following sub-section shall be inserted, namely: A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details:

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details."

Please note that the sections 2 to 24 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

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