THE TRIPURA ACT NO.O1 OF 2020.
c23187f0cc9c1a57a834ef2faf3ae7d935ce1e52 · 2017 · Tripura
Parent: The Tripura State Goods and Services Tax Act, 2017 (f49bb5282224ef697f4ea1a4f21117d556e6bec9)
Text
Rule TOC
1941 · SE
2 · Arpendmelt o
2 ·
2017 · to
1 · (, 1) This may be called the 'Tripura State Goods and Services ()
1 · (, 1) This may be called the 'Tripura State Goods and Services Tax (Second Amendrnent) Act, 2020';
2 · ln sectign 2 of the Tripura State Coods and Services Tax Act, Tltc Tripura A_ct
2 · ln section 2 of the Tripura State Goods and Services Tax Act,
2017 · (irereinafter refened as rhe principal Act). in clause (4). after No 9 of 2()i7
2 · ln section 2 of the Tripura State Goods and Services Tax Act, 2017 (irereinafter refened as rhe principal Act). in clause (4). afte
3 · ln section l0 of the principal Act,-~ J.ln section l0 of the principal Act,-
3 · ln section l0 of the principal Act,-~
10 · Anreudureut o
10 ·
43 · of 1961
43 · ofl96l 43 of 1961
43 · ofl96l
22 · Amendinent of
22 ·
4 · In section 22 of the principal Act, in sub-section ( t ). after the
4 · In section 22 of the principal Act, in sub-section (l), after the )
4 · In section 22 of the principal Act, in sub-section (l), after the second proviso, the following shallbe inserted. namely:-
5 · In section 25 of the principal Act. after sub-section (6), the
5 · In section 25 of the principal Act, after sub-section (6)., the following sub-sections shall be inserted, namely:-
5 · In section 25 of the principal Act. after sub-section (6), the
31A · lnsertion of nerv
31A ·
39 · Amendurent of
39 ·
2016 · ". Explanation.-For the purposes of this section. the expression
2016 · ".
6 · After section 3l of the principal Act. the following section shall
6 · After section 31 of the principal Act, the following section shall be inserted. namely:--
6 · After section 31 of the principal Act, the following section shall be inserted. namely:--
7 · ln section 39 of the principal Act,-_
7 · In section 39 ofthe principal Act,-7. ln section 39 of the principal Act,-_
7 · In section 39 ofthe principal Act,--
52 · shall, for every calendar month or part "(l) Every registered person
52 · shall, for every calendar month or part
18 · of2()l.6 l8 of20l6
18 · of2()l.6
44 ·
44 · section 44.
44 ·
49 ·
49 · section 49.
49 ·
8 · In the principal Act" in section 44, in sub-section ( I ), the
8 · 111 the principal Act, in section 44, in sub-section (ll), the following provisos shall be inserted, namely:-
8 · 111 the principal Act, in section 44
9 · In section 49 of the principal Act, afier sub-section (9). the
9 · In section 49 of the principal Act, after sub-section (9). the following sub-sections shall be inserted, namely:-_
9 · In section 49 of the principal Act, afier sub-section (9). the
50 · Arnendtnent of
52 · Amendnent of
53A · hsertion of ner.,
53A ·
54 · Arnendrnent of
54 ·
10 · In section 50 of the principal Act, i' sub-section (l). the
10 · In section 50 of the principal Act, in sub-section (I), the
10 · In section 50 of the principal Act
74 · in respect of the said period, shall be levied on that
74 · in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash
95 · Amendmeut of
95 ·
10 · 1 A. Insertion ofa neu
10 · 1 A.
102 · . Amenduent of
102 · .
14 · In section 9-5 of the principal Act,-
14 · In section 95 of the principal Act.,~" 14. In section 9-5 of the principal Act,-
14 · In section 95 of the principal Act.,~"
15 · After section l0t of the principal Act, the following section
15 · Alter section lOl of the principal Act, the following section shall be inserted. namely:-
15 · Alter section l0t of the principal Act, the following section
16 · In section 102 ofthe principal Act, in the opening portion,--l6.In section 102 of the principal Act, in the opening portion.-
16 · In section 102 ofthe principal Act, in the opening portion,---
17 · In section 103 of the principal Act.-
117 · In section 103 ofthe principal Act;-— 17. In section 103 of the principal Act.-
117 · In section 103 ofthe principal Act;-—
1018 · of the Central Goods and
43 · of l9(i I
43 · of l9(i.l 43 of l9(i I
43 · of l9(i.l
43 · of l96l
43 · 0fl96l 43 of l96l
43 · 0fl96l
19 · In section 105 of the principal Act.--
19 · In section l05 of the principal Act,-~~ 19. In section 105 of the principal Act.--
19 · In section l05 of the principal Act,-~~
20 · In section 106 of the principal Act.-
20 · In section l06 of the principal Act,--20. In section 106 of the principal Act.-
20 · In section l06 of the principal Act,---
21 · . In section l7l of the principal Act, after sub-section (3),the Anendrnent of
171 · section l7l.
171 ·
21 · . In section I7
22 · ( 1) In the notification of the Government of Tripura in the Finance Departrnertt number 238. dated the 29'" June, 2017. issued
22 · ( 1) In the notification of the Government of Tripura in the Finance Departrnertt number 238. dated the 29'" June, 2017. issued
2019 · (The T
3 · o