https://www.taxtmi.com/notifications?id=146228 The Act amends the Tripura State Goods and Services Tax Act, 2017 to align State GST provisions with recent Central GST changes and to avoid repugnancy. It revises the definition of Input Service Distributor, expands the tax base, updates input tax credit, refund, return, appeal, penalty, and recovery provisions, and inserts new sections for non-recovery arising from general practice, a distinct section 74A mechanism for Financial Year 2024-25 onwards, a machine-registration penalty, and a waiver for specified section 73 demands. Schedule III is also expanded for co-insurance and reinsurance transactions. en-us Fri, 18 Oct 2024 00:00:00 +0530 Wed, 08 Jul 2026 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146228 The Act amends the Tripura State Goods and Services Tax Act, 2017 to align State GST provisions with recent Central GST changes and to avoid repugnancy. It revises the definition of Input Service Distributor, expands the tax base, updates input tax credit, refund, return, appeal, penalty, and recovery provisions, and inserts new sections for non-recovery arising from general practice, a distinct section 74A mechanism for Financial Year 2024-25 onwards, a machine-registration penalty, and a waiver for specified section 73 demands. Schedule III is also expanded for co-insurance and reinsurance transactions. Notifications GST - States Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146228