GST – States – TRIPURA ORDINANCE NO. 4 OF 2018 – Dated:- 12-10-2018 – GOVERNMENT OF TRIPURA LAW DEPARTMENT SECRETARIAT : AGARTALA No.F. 8(12)-Law/Leg-I/2018/_________ Dated, Agartala, the 12th October, 2018. NOTIFICATION The following Ordinance is promulgated by the Governor of Tripura on the 12th October, 2018 and is hereby published for General Information. D. M. Jamatia L.R. & Secretary, Law Government of Tripura THE TRIPURA STATE GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018 Promulgated by the Governor of Tripura in the sixty-ninth year of the Republic of India. An ordinance further to amend the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017). WHEREAS the Legislative Assembly of Tripura is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action; NOW, THEREFORE, in exercise of the power conferred by clause (1) of Article 213 of the Constitution of India, Governor of Tripura,
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ction 171" shall be substituted; (2) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted; (3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:- "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and"; (4) clause (18) shall be omitted; (5) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted; (6) in clause (69), in sub-clause (f), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted; (7) in clause (102), the following Explanation shall be inserted, namely:- 'Explanation.-For the removal of doubts, it is hereby clarified that the expression "services&qu
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ckets and figures "sub-sections (1) and (2)", the words, brackets, figures and letter "sub-sections (1), (1A) and (2)" shall be substituted. 4. Amendment of section 9.- In section 9 of the principal Act, for sub-section (4), the following sub-section shall be substituted, namely:- "(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". 5. Amendment of section 10.- In section 10 of the principal Act,- (1) in sub-section (1) – (a) for the words "in lieu of the tax payable by him, an amount calculated at
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services;". 6. Amendment of section 12.- In section 12 of the principal Act, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted. 7. Amendment of section 13.- In section 13 of the principal Act, in sub-section (2), the words, brackets and figure "sub-section (2) of" occurring at both the places, shall be omitted. 8. Amendment of section 16.- In section 16 of the principal Act, in sub-section (2),- (1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:- "Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or oth
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supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft
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edit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide to its employees under any law for the time being in force.". 10. Amendment of section 20.- In section 20 of the principal Act, in the Explanation, in clause (c), for the words and figures "under entry 84,", the words, figures and letter "under entries 84 and 92A" shall be substituted. 11. Amendment of section 22.- In section 22 of the principal Act,- (1) in sub-section (1), the following proviso shall be inserted, namely:- "Provided that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in sub-section (1), he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover."; (2) in the Explanation, in clause (iii), after the
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tion (2), for the proviso, the following proviso shall be substituted, namely:- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". 14. Amendment of section 29.- In section 29 of the principal Act,- (1) in the heading after the word "Cancellation", the words "or suspension‖ shall be inserted; (2) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:- "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."; (3) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:- "Provided further that during pendency of the proceedings relating to cancellation of registration, the proper offic
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partment of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.". 17. Amendment of section 39.- In section 39 of the principal Act,- (1) in sub-section (1),- (a) for the words "in such form and manner as may be prescribed", the words "in such form, manner and within such time as may be prescribed" shall be substituted; (b) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted; (c) the following proviso shall be inserted, namely:- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specifie
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ed, namely:- 43A. Procedure for furnishing return and availing input tax credit. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can b
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ion to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (a) within six months of taking registration; (b) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. . 19. Amendment of section 48.- In section 48 of the principal Act, in sub-section (2), after the word and figures "section 45", the words "and to perform such other functions" shall be inserted. 20. Amendment of section 49.- In section 49 of the principal Act,- (1) in sub-section (2), for the word and figures "section 41", the words, figures and letter "section 41 or section 43A" shall be substituted; (2) in sub-section (5),- (a) in clause (c), the following proviso shall be inserted, namely:- "Provided that the input tax credit on account of State tax shall be utilised towards payment of integrate
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f the input tax credit.- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.". 22. Amendment of section 52.- In section 52 of the principal Act, in sub-section (9), for the word and figures "section 37", the words and figures "section 37 or section 39" shall be substituted. 23. Amendment of section 54.- In section 54 of the principal Act,- (1) in sub-section (8), in clause (a), for the words "zero-rated supplies", the words "export" and "exports" shall respectively be substituted; (2) in the Explanation, in clause (2),- (a) in sub-clause (c), in item (i), after the words "foreign ex
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rore rupees," shall be inserted. 26. Amendment of section 112.- In section 112 of the principal Act, in sub-section (8), in clause (b), after the words "arising from the said order,‖ the words "subject to a maximum of fifty crore rupees," shall be inserted. 27. Amendment of section 129.- In section 129 of the principal Act, in sub-section (6), for the words "seven days" occurring at both the places, the words "fourteen days" shall be substituted. 28. Amendment of section 143.- In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:- Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.". 29. Amendment of Schedule I.- In Schedule I of the principal Act, in paragraph 4, for the words "taxable person"
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