Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 - F.1-11 (91)-Tax/GST/2021 - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO. F.1-11 (91)-Tax/GST/2021 Dated, Agartala, the 01/06/2021 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Tripura in the Finance Department No.F.1-11(91)- TAX/GST/2020, dated the 9th November, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 2191, dated the 9th November, 2020, and notification of the Government of Tripura in the Finance Department No.F.1-11(91)-TAX/GST/2020, dated the 9th November, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 2192, dated the 9 th November, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty- sixth day of the month succeeding the said tax period. 2. This is in supersession of this Department s notification number F.1-11(91)-TAX/GST/2020(Part-II), dated the 23 rd November, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 2401 dated 23 rd November, 2020. 3. Notwithstanding such supersession, any action taken under those notifications, superseded hereby, are saved and to be construed as taken under this notification. By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department