Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for certain category of taxpayers - F. 1-11(91)-TAX/GST/2020(Part-II) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No F. 1-11(91)-TAX/GST/2020(Part-II) Dated, Agartala the 20th May, 2020 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 ( Tripura Act No. 9 or 2017), the State Government. on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Tripura in the Finance Department, No-F.1 - 11(91)-TAX/GST/2019 dated the 25 th April, 2019, published in the Tripura Gazette, Extraordinary Issues vide number 849, dated the 25 th April, 2019, namely: - In the said notification- in paragraph 2. the following proviso shall be inserted, namely: - Provided that the said persons who have. instead of furnishing the statement containing the details of payment of selft-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Tripura State Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 all the tax periods in the financial year 2019-20. By Order of the Governor, (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department