TaxTMI 
TaxTMI 
Tripura State Goods And Services Tax (Sixth Amendment) Act, 2023
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....with the Central Act; BE it enacted by The Tripura Legislative Assembly in the seventy fourth 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 (Sixth Amendment) Act, 2023'; (2) Save as otherwise provided in this Act, sections 2 to 24 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment of section 10. 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 10,- (a) ) in sub-section (2), in clause (d), the words "goods or" shall be omitted; (b) in sub-section (2A), in clause (c), the words "goods or" shall be omitted. Amendment of section 16. 3. In section 16 of the Tripura State Goods and Services Tax Act, in sub-section (2),- (i) in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted; (ii) in the third proviso, ....
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....due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.". Amendment of section 39. 8. In section 39 of the Tripura State Goods and Services Tax Act, after sub-section (10), the following sub-section shall be inserted, namely :- "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.....
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.... 13. In section 62 of the Tripura State Goods and Services Tax Act, in sub-section (2),- (a) for the words "thirty days", the words "sixty days" shall be substituted; (b) the following proviso shall be inserted, namely :- "Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.". Substitution of section 109. 14. For section 109 of the Tripura State Goods and Services Tax Act, the following section shall be substituted, namely :- Constitution of Appellate Tribunal and Benches thereof. "109. Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted und....
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....er is higher.". Amendment of section 132. 21. In section 132 of the Tripura State Goods and Services Tax Act, in sub-section (1),- (a) clauses (g), (j) and (k) shall be omitted; (b) in clause (I), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted; (c) in clause (iii), for the words "any other offence", the words, brackets and letter "an offence specified in clause (b)," shall be substituted; (d) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted. Amendment of section 138. 22. In section 138 of the Tripura State Goods and Services Tax Act,- (a) in sub-section (1), in the first proviso,- (i) for clause (a), the following clause shall be substituted, namely :- "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (I) of sub-section (1) of section 132;"; (ii) clause (b) shall be omitted; (iii) for clause (c), the following clause shall be substituted, namely :- ....