Seeks to amend Notification No. 11/2017- State Tax (Rate) dated the 29th June, 2017 - 05/2023-State Tax (Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO. F.1-11(91)-TAX/GST/2023 Dated, Agartala, the 15-05-2023. Notification No. 05/2023-State Tax (Rate) In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15, sub-section (1) of Section 16 and Section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura in the Finance Department No. 11/2017- State Tax (Rate) dated the 29th June, 2017, published in the Tripura Gazette, Extraordinary, issued vide number 231 dated 29 th June 2017, namely : - In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely :- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. . By Orders of the Governor, (Rakhi Biswas, TCS-SSG) Ex-Officio Additional Secretary Finance Department Government of Tripura