Notification, 2017

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

No. 297 Registered No. N. E. 930.

TRIPURA GAZETTE

Published by Authority

EXTRAORDINARY ISSUE

PART--I-- Orders and Notifications by the Government of Tripura,

GOVERNEMENT OF TRIPURA

OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX

PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA.

NO.F.1-11 (100)-TAX/GST/2017 Dated, Agartala, the 19th August, 2017. In exercise of th.: powers conlerred by s ub-nil e (5) or rule 61 of the Tripura State Goods and Services Tax Rul.,s. 20 I 7 (hereafter in this noti tication referred w as "the said Rules"') and notification · date d 08'" August, 2017 published in the Tripura Gazette. E x traordinary Issue. dated the ox"' 1\II!!,LISl. 2017 . the Chief Commissioner. on the rc:commendations or the C oLOncil. hcro::hy spceilies the conditions in column (4) of the Table below. for fumishing tile return in FORM CiSTR-::lA electronically through the common portal t(.)r the month· of July. 2017. for such class of ro::gistered persons as mentioned in the corresponding entry in column (2) uf the said "I able. by the date spec"iiied in the corresponding entry in column (3) ofthe said rable. namely:- furnishing I ~ORM .:ntitlcd to tl\ail "'f>Lil lax li 2017 . ..

credit 111 tf2:rm:s of s~clion a 1 140 of the said A'-'t r.:ud I I I with rule I I 7 _of the ,;aid I j 1 Rules hut opun.,_ not to I 1 on or before the :>8 11 1 I i entitled to avail mput tax I 20 I 7 said Acr·· for the month of .July. 20 I 7 <mJ '-'red it !n term~ of sccticlll I depos it the same in cash as p e r the wtth rule I 17 ~)f the 5'~ 1 J or before the 20'h August. 20 17; 1 1~0 o! t~lC s<ud Act. r~~d provisions of rule 87 of the said Rules on Rules and optmg to Ide . . • . , J-"ORM CiST TRAN-I on I (II) Ill.: I·OR\.1 GST TRAN - I under s\lh- l ur bd<11·c the ~S' 1 ' . '\llgust. nde < ll of rule I 17 of the said Rut.:s I <iii) where tho.! amount of tax payable _j_ _____ __ I unckr ~:: sa~~~t for the month of July.

l .--- .. ·-·- Tripura Gazette, Extraordinary Issue, August 19, 2017 A. D.

1·-·- r I I ·---- --.. -~--·--r-·· -·-- ···· · ·---· ·---- . ---- ., 1 120 17. as detailed in the return furnished in , FORM -GSTR-38. exceeds the amount of! tax deposited in cash as per item (i). the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Ru les on ' or (lefore th~ 2R'h August 2017 aloJ!g with I' the applicable imerest calculated fmm the 21 1 day of August. 20 I 7 till the date of 1 I such deposit. person 2017

2. . Payment of taxes for discharge of tax liability as per GSTR-JB: Every registered · person furnishing the return in FORM GSTR-JB shall: su~jcct to the provisions of section 49 of the said Act, discharge his I iability towards tax. interest. penalty, fees or any other amnunt payable under the Act by debiting the electronic cash ledger or electronic cre<Jit ledger. - f.'xplanation.- For the purposes of this notification. the expression-

(i) ··Registered person .. means the person required lo tile rt!turn under sub-section (I) of section 39. of the said Act;

(ii) "tax payable under the said Act" means the difference between the tax payable .for the month of July, 2017 as detailed in the return furnished in FORM GSTR-38 and tht! amount of input iax credit entitled to for the month qf July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.

3. This notification shall come into Ioree with effect from the date of publication in the Official Gazette.

Chief Commissioner of Statt' Tax Ciovemment ofTripura Printed at the Tripura Government Press, Agartala. 2