The Tripura State Goods and Services Tax (Removal of Difficulties) Order, 2019.

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..... ORDER WHEREAS, sub-section (1) of section 10 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt f .....

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..... ay of interest or discount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10; NOW THEREFORE, in exercise of the powers conferred by section 172 of the Tripura State Goods and Services Tax Act, 2017 and in supersession of the Tri .....

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..... hall not be taken into account - (i) determining the eligibility for composition scheme under second proviso to sub-section (1) of section 10; (ii) in computing aggregate turnover in order to determine eligibility for composition scheme. (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department - Not .....

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