Modification of the notifications NO.F.1-11(91)-TAX/GST/2020(Part-IV), dated the 21st May, 2020 - F.1-11(91)-TAX/GST/2023(Part-II) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No. F.1-11(91)-TAX/GST/ 2 02 3(Part-II) Dated, Agartala, the 3rd January, 2024. NOTIFICATION In exercise of the powers conferred by section 168A of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereinafter referred to as the said Act) and in partial modification of the notifications of the Government of Tripura, Finance Department, NO.F.1-11(91)-TAX/GST/2020(Part-IV), dated the 21st May, 2020 published in the Tripura Gazette, Extraordinary Issue, vide number 1230, dated the 21st May, 2020 and NO.F. 1-11(91)-TAX//GST/2021, dated the 1st June, 2021 published in the Tripura Gazette, Extraordinary Issue, vide number 1001, dated the 1st June, 2021 and NO.F. 1-11(91)-TAX/GST/2022(Part-I), dated the 15th July, 2022, published in the Tripura Gazette, Extraordinary Issue, vide number 1278, dated the 16th July, 2022, and NO.F. 1-11(91)-TAX/GST/2023, dated the 11th April, 2023 published in the Tripura Gazette, Extraordinary Issue, vide number 542 dated the 12th April, 2023, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub- section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely:- (i) for the financial year 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31st day of August, 2024. By Order of the Governor, (Rakhi Biswas, IAS) Ex-Officio Additional Secretary Finance Department Government of Tripura