The Additional Commissioner State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax/… — The Tripura State Goods and Services Tax Act, 2017

To The Additional Commissioner State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax/ Superintendents of State Tax( All)/ Inspectors of State Tax( All) Subject: Filing of Returns under GST- regarding The GST Council, in its 23rd meeting held at Guwahati on lOth November, 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting I filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various noJifications and circulars regarding return filing and to ensure uniformity in implementation across field formations, the Chief Commissioner, in exercise of its p .o .owers conferred under section 168 of the Tripura State Goods and Services Tax Act 2017 hereby clarifies the following issues: 1. Return Filing Calendar: 1.1 Dates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar format for ease of understanding as under: Re turn Filing Dates 1.2 It may be noted that all registered persons are required to file their FORM GSTR-3B on a monthly basis in terms of Notification No. 1-11(100)-TAX/GST/2017 (Tripura Gazette No. 332) dated 16th September, 2017 and No.l-11(100)-TAX/GST/2017 (Tripura Gazette No. 430) dated 16th November, 2017. Further, Notification No.l-11(91)-TAX/GST/2017(Part) (Tripura Gazette No. 7) dated 5th January, 2018 (superseding Notification No. No.l-11(91)TAX/GST/2017(Part) (Tripura Gazette No. 442) dated 22nd November, 2017 and Notification No. 72/2017- Central Tax dated 29th December 2017 (superseding Notification No. 58/2017Central Tax dated 15 1