N0.1-11(91)-TAXIGST/2017(Part) 216 41 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PAN… — The Tripura State Goods and Services Tax Act, 2017

N0.1-11(91)-TAXIGST/2017(Part) 216 41 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the Zclanuary, 2018 Circular No 02/2018 GST (State) To The Additional Commissioner State Tax/ Deputy Commissioner of State Taxl Assistant Commissioner of State Tax/ Superintendents of State Tax(AllY Inspectors of State Tax(All) Subject: Filing of Returns under GST- regarding The GST Council, in its 23rd meeting held at Guwahati o 10' th November; 2017, has taken certain decisions in regard to filing of returns by taxpayers Subsequently, various representations have been received seeking clarifications 0 various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting filing of FORM GSTR-3B and other related queries In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field formations; the Chief Commissioner; in exercise of its powers conferred under section 168 of the Tripura State Goods and Services Tax Act; 2017 hereby clarifies the following issues: 13 Return Filing Calendar: 1.1 Dates for filing of' FORM GSTR-l and FORM' GSTR-3B have been put in a calendar format for ease of understanding as under: 7urr42018 February 2018 10 15 20 Jan 38 Oct Dec 2017 March2018 10 20 Feb 38 April 2018 May2418 20 30 10 Mal 38 Ap38 JJan- Mar 2017 Return Filing Dates 10 20 10 Upto 1 qrore] GSIR 80 DecaB GSTR Jul Sep 2017 Greater thin G5R 98 Delea iacrare GSTR (July to Nov 2017 Dec 2017 Jn3B Feb38 Ma81 Jan 2018 Feb 2018 LZE Mar 2018 1.2 It may be noted that all registered persons are required to file their FORM GSTR-3B on monthly b

N0.1-11(91)-TAXIGST/2017(Part) 216 41 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI

Text

Rule TOC