Tripura Government notifies February 01, 2019 as the date on which the provisions of the Tripura Goods and Services Tax (Amendment) Act, 2018 shall come into force

Jan 31, 2019 | by Avantis RegTech Legal Research Team


The State Government of Tripura on January 29, 2019 has notified the February 01, 2019 as the date on which the provisions of the Tripura Goods and Services Tax (Amendment) Act, 2018 shall come into force.

Except the following Sections, namely:

Section of Tripura Goods and Services Tax (Amendment) Act, 2018

Section of Tripura Goods and Services Tax Act, 2017

Amendment

Clause (b) of Section 8 of Tripura Goods and Services Tax (Amendment) Act, 2018 which made amendment in Clause (c) of Section 16.

Section 16 which specifies the Eligibility and conditions for taking input tax credit.

 

In clause (c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted.

Section 17 of Tripura Goods and Services Tax (Amendment) Act, 2018 which made amendment in Section 39.

Section 39 which specifies procedure for furnishing of returns.

Amendment in Sub-sections (1), (7) and (9) of Section 39.

Section 18 of Tripura Goods and Services Tax (Amendment) Act, 2018 which insert New Section 43 A after Section 43.

 

Section 43 A - Procedure for furnishing return and availing input tax credit.

clause (a) of section 20 of Tripura Goods and Services Tax (Amendment) Act, 2018 which insert New Sections 49A and 49B.

 

(i)      Section 49A - Utilisation of input tax credit subject to certain conditions.

(ii)    Section 49B - Order of utilisation of input tax credit.

sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28 of Tripura Goods and Services Tax (Amendment) Act, 2018 which made amendment in Section 140.

Section 140 which specifies the provisions regarding Transitional arrangements for input tax credit.

(i)      Sub-clause (i) of clause (b): in the Explanation 1:

(i) for the word, brackets and figures “sub-sections (3), (4)”, the word, brackets and figures “sub-sections (1), (3), (4)” shall be substituted and shall always be deemed to have been substituted;

(ii)    sub-clause (i) of clause (c): in the Explanation 2:

(i) for the word, brackets and figure “sub-section (5)”, the words, brackets and figures “sub-sections (1) and (5)” shall be substituted and shall always be deemed to have been substituted;

 

[Notification No. F.1 -11 (91)-TAX/GST/20 I 9]

URL: https://taxes.tripura.gov.in/pdf/gst/277.PDF


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