GST amendment framework revises filing limits, tribunal structure, penalties, and consent-based information sharing under the state tax law. The Act amends the Tripura State Goods and Services Tax Act, 2017 to align it with Central GST changes and avoid repugnancy. It revises provisions on composition tax, input tax credit, registration exemptions, cancellation, filing of outward supply details, returns, annual returns, e-commerce statements, refunds, assessment, tribunal structure, offences, compounding, and information sharing through the common portal. It also inserts consent-based sharing of information and gives retrospective effect to specified Schedule III entries from 1 July 2017, while barring refunds of tax already collected.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST amendment framework revises filing limits, tribunal structure, penalties, and consent-based information sharing under the state tax law.
The Act amends the Tripura State Goods and Services Tax Act, 2017 to align it with Central GST changes and avoid repugnancy. It revises provisions on composition tax, input tax credit, registration exemptions, cancellation, filing of outward supply details, returns, annual returns, e-commerce statements, refunds, assessment, tribunal structure, offences, compounding, and information sharing through the common portal. It also inserts consent-based sharing of information and gives retrospective effect to specified Schedule III entries from 1 July 2017, while barring refunds of tax already collected.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
