Tripura State Goods and Services Tax (Amendment) Ordinance, 2018.
TRIPURA ORDINANCE NO. 4 OF 2018 Dated:- 12-10-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
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, T
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brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 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 Ex
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1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.";
(3) in sub-section (3), for the words, brackets 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
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2) in sub-section (2), for clause (a), the following clause shall be substituted, namely:-
"(a) save as provided in sub-section (1), he is not engaged in the supply of 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 o
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a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable 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 vehicle
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an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave or home travel concession:
Provided that the input tax credit 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
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ral Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State.";
(2) in sub-section (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 per
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s for supplies made in a financial year" shall be substituted.
16. Amendment of section 35.- In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:-
"Provided that nothing contained in this sub-section shall apply to any department 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)
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be substituted;
(b) in the proviso, for the words "the end of the financial year‖, the words "the end of the financial year to which such details pertain" shall be substituted.
18. Insertion of section 43A.- After section 43 of the principal Act, the following section shall be inserted, 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
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nished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation 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 wor
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n conditions.- Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment.
49B. Order of utilisation of 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.
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word person shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.'.
25. Amendment of section 107.- In section 107 of the principal Act, in sub-section (6), in clause (b), after the words "arising from the said order,", the words "subject to a maximum of twenty-five crore 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 pr
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