Tripura State Goods and Services Tax (Third Amendment) Act, 2020

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....REAS, the Central Government has amended the Central Goods and Services Tax Act, 2017 through Section 118 to 133 of the Finance Act, 2020 (No. 12 of 2020) and Clause 8 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (No. 2 of 2020); 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-first 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 (Third Amendment) Act, 2020'; (2) Save as otherwise provided in this Act, sections 2 to 11 and ....

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....d may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).". Amendment of section 31. 7. In section 31 of the Tripura State Goods and Services Tax Act, in sub- section (2), for the proviso, the following proviso shall be substituted, namely: "Provided that the Government may, on the recommendations of the Council, by notification, (a) specify the categories of services or supplies in respect of which a tax invoice shall be issue....

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.... be substituted; (ii) for clause (c), the following clause shall be substituted, namely :- "(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;"; (iii) in clause (e), the words ", fraudulently avails input tax credit" shall be omitted. Amendment of section 140. 11. In section 140 of the Tripura State Goods and Services Tax Act, with effect from the 1st day of July, 2017,- (a) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (b) in sub-section (2), after the words "appointed day", the words "within su....

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.... issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. Explanation For the purposes of this section, the expression "force majeure" a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act." Amendment of section 172. 13. In section 172 of the Tripura State Goods and Services Tax Act, in sub- section (1), in the proviso, for the words "three years", the words "five years" shall be substituted. Amendment to Schedule II. 14. In Schedule II to the Tripura State Goods and S....