Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

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..... gartala the 21th May, 2020 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 50 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), read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following .....

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..... date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:- Table S. No. Class of registered persons Rate of interest Tax period Condition (1) (2) .....

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..... April, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 .....

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