TaxTMI 
TaxTMI 
Tripura State Goods And Services Tax (Eighth Amendment) Act, 2024
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....slative Assembly in the seventy fifth year of the Republic of India as follows: Short title and commencement. 1. (1) This may be called the 'Tripura State Goods and Services Tax (Eighth Amendment) Act, 2024'; (2) Save as otherwise provided in this Act, sections 2 to 40 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment of section 2. 2. In the Tripura State Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the Tripura State Goods and Services Tax Act), in section 2, for clause (61), the following clause shall be substituted, namely :- '(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;'. Amendment of section 9. 3. In the Tripura State Goods and Services ....
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....nd letter "or clause (c)" shall be inserted. Amendment of section 16. 7. In section 16 of the Tripura State Goods and Services Tax Act, with effect from the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted, namely :- "(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019- 20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for s....
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.... 21. 10. In section 21 of the Tripura State Goods and Services Tax Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Amendment of section 30. 11. In section 30 of the Tripura State Goods and Services Tax Act, in sub-section (2), after the proviso, the following proviso shall be inserted, namely :- "Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.". Amendment of section 31. 12. In section 31 of the Tripura State Goods and Services Tax Act,- (a) in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words ", within the period as may be prescribed," shall be inserted; (b) after clause (g), the following Explanation shall be inserted, namely :- 'Explanation .- For the purposes of clause (f), the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.'. Amendment of section 35. 13. In section 35 of the Tripura State Goods and S....
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....ripura State Goods and Services Tax Act, in sub-section (1), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Amendment of section 63. 21. In section 63 of the Tripura State Goods and Services Tax Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Amendment of section 64. 22. In section 64 of the Tripura State Goods and Services Tax Act, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Amendment of section 65. 23. In section 65 of the Tripura State Goods and Services Tax Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Amendment of section 66. 24. In section 66 of the Tripura State Goods and Services Tax Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Amendment of section 70. 25. In section 70 of the Tripura State Goods a....
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....hereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder: Provided that no notice shall be issued, if the tax which has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised in a financial year is less than one thousand rupees. (2) The proper officer shall issue the notice under sub-section (1) within forty-two months from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within forty-two months from the date of erroneous refund. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds rel....
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....s Act or the rules made thereunder; (ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. (9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, may, (i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder; (ii) pay the said tax along with interest payable under section 50 and....
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....ections (2) and (7) of section 74A" shall be inserted; (b) after sub-section (2), the following sub-section shall be inserted, namely: - "(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A."; (c) for sub-section (10), the following sub-section shall be substituted, namely :- "(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A."; (d) in sub-section (11), after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted; (e) in sub-section (12), after the words and figures "section 73 or section 74", the w....
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.... 122 of the Tripura State Goods and Services Tax Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted. Insertion of new section 122A. 34. After section 122 of the Tripura State Goods and Services Tax Act, the following section shall be inserted, namely :- Penalty for failure to register certain machines used in manufacture of goods as per special procedure. "122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered. (2) In addition to the penalty under sub-section (1), every machine not so re....
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....y or Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub-section: Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub- section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of state tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order: Provided also that where such interest and....