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of <h1>Tripura Government Clarifies GST Tax Recalculation u/s 75(2); Stresses Adherence to Two-Year Time Limit for Compliance.</h1> The circular issued by the Government of Tripura provides clarification on the applicability of Section 75(2) of the Central Goods and Services Tax Act, 2017, particularly regarding the time limits for re-determination of tax liabilities. It mandates that if a notice under Section 74 is found unsustainable due to lack of evidence for fraud or willful misstatement, the tax must be recalculated under Section 73. The re-determination must occur within two years from the appellate authority's directive. The circular also outlines the process for recalculating tax, interest, and penalties, emphasizing adherence to specified time limits to ensure uniformity in law implementation.
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