Tripura State Goods and Services Tax (Ninth Amendment) Act, 2025

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.... Tripura State Goods and Services Tax Act, 2017. WHEREAS, the Central Goods and Services Tax Act, 2017 has been amended, under Section 121 to 134 of the Finance Act, 2025 (No. 7 of 2025); AND WHEREAS, similar amendments are required to be made in the Tripura State Goods and Services Tax Act, 2017 to avoid repugnancy with the Central Act; BE it enacted by The Tripura Legislative Assembly in the Seventy- sixth Year of the Republic of India as follows: Short title and commencement. 1. (1) This Act may be called the Tripura State Goods and Services Tax (Ninth Amendment) Act, 2025; (2) Save as otherwise provided in this Act, sections 2 to 15 shall come into force on such date as the State Government may, by notification in the ....

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....clause shall be inserted, namely :- '(116A) "unique identification marking" means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;'. Amendment of section 12. 3. In section 12 of the Principal Act, sub-section (4) shall be omitted. Amendment of section 13. 4. In section 13 of the Principal Act, sub-section (4) shall be omitted. Amendment of section 17. 5. In section 17 of the Principal Act, in sub-section (5), in clause (d), (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to ....

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....e- (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases.". Amendment of section 38. 8. In section 38 of the Principal Act,- (i) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted; (ii) in sub-section (2),- (a) for the words "auto-generated statement under", the words "statement referred in" shall be substituted; (b) in clause (a), the word "and" shall be omitted; (c) in clause (b), after the words "by the recipient,"....

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....thing contained in this Act, where any person referred to in clause (b) of sub-section (1) Penalty for of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty cqual to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.". Insertion of new section 148A. Track and trace mechanism for certain goods. 13. After section 148 of the Principal Act, the following section shall be inserted, namely :- "148A. (1) The Government may, on the recommendations of the Council, by notification, specify,- (a) the goods; (b) persons or class of pe....