The Tripura State Goods and Services Tax Act, 2017

tripura · 2017

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S. 1(1) This Act may be called the Tripura State Goods and Services Tax Act, 2017; Short title, extent and commencement
S. 2In this Act, unless the context otherwise requires,–– Definitions
S. 3Section 3 appoints various classes of officers for enforcing Tripura State Goods and Services Tax Act.
S. 4Section 4 defines when the transfer or use of business assets constitutes a supply of goods or services under the Tripura State Goods and Services Tax Act, 2017.
S. 5Section 5 defines various services as taxable supplies under the Tripura State Goods and Services Tax Act, 2017.
S. 6Section 6 authorises central tax officers to act under the Tripura State GST Act, with specific conditions and restrictions on overlapping proceedings.
S. 7(1) For the purposes of this Act, the expression ―supply‖ includes–– Scope of supply
S. 8Section 8 prohibits supply of warehoused goods before clearance for home consumption or by endorsement after dispatch but before clearance.
S. 9Section 9 of the Tripura State Goods and Services Tax Act, 2017 establishes the state tax on intra-state supplies of goods and services, except alcoholic liquor.
S. 10Section 10 allows small registered businesses in Tripura with turnover under ₹50 lakh to pay a lower fixed tax rate instead of regular GST.
S. 11Section 11 grants the Tripura State Government power to exempt certain goods or services from tax if deemed necessary for public interest.
S. 12Section 12 determines when tax liability arises for goods supply in Tripura, based on invoice date or payment receipt.
S. 13Section 13 determines the time when tax on services becomes payable, generally when the service is provided or payment is received.
S. 14Section 14 determines the time of supply for goods or services when there is a change in the tax rate, based on the dates of invoice issuance and payment receipt.
S. 15Section 15 defines the value of taxable supplies under Tripura State GST Act, including transaction value and additional charges, excluding discounts.
S. 16Section 16 outlines conditions for registered persons to claim input tax credit for goods or services used in business.
S. 17Section 17 restricts input tax credit for goods/services used partly for business and exempt purposes, with specific provisions for financial institutions.
S. 18(1) Subject to such conditions and restrictions as may be prescribed– Availability of credit in special circumstance
S. 19Section 19 allows input tax credit for goods sent to job workers for job work, even if not returned or received within specified periods.
S. 20Section 20 outlines the rules for Input Service Distributors to distribute input tax credit in Tripura State GST Act.
S. 21Section 21 mandates recovery of excess credit distributed by Input Service Distributors, with applicable interest and recovery procedures.
S. 22Section 22 of the Tripura State Goods and Services Tax Act, 2017 mandates registration for suppliers with an aggregate turnover exceeding ten lakh rupees, with certain exceptions and transfers.
S. 23(1) The following persons shall not be liable to registration, namely:–– Persons not liable for registration
S. 24Section 24 mandates registration for specific categories of persons making inter-State supplies, casual supplies, reverse charge, and others as per Tripura State GST Act.
S. 25Section 25 outlines the registration process for businesses under Tripura's Goods and Services Tax Act, 2017, including timelines, special conditions, and multiple place requirements.
S. 26Registration under the Central GST Act is deemed valid for Tripura's GST unless rejected locally.
S. 27Section 27 regulates registration, advance tax deposits, and extensions for casual and non-resident taxable persons in Tripura's GST Act.
S. 28Section 28 mandates registered persons to update registration details and allows the proper officer to approve or reject amendments.
S. 29Section 29 allows cancellation or suspension of registration for non-compliance or business changes.
S. 30Section 30 allows a cancelled registered person to apply for revocation of cancellation within 30 days, with the proper officer having discretion to either revoke or reject the application.
S. 31(1) A registered person supplying taxable goods shall, before or at the time of,–– Tax invoice
S. 32Section 32 prohibits unauthorized tax collection and mandates registered persons to collect tax only as per the Act's provisions.
S. 33Section mandates that tax amount must be prominently indicated in all documents related to the supply.
S. 34Section 34 outlines the issuance of credit and debit notes for correcting tax invoices in goods and services transactions.
S. 35Section 35 mandates registered persons to maintain detailed accounts of goods production, supplies, stock, and tax credits, and allows for electronic record-keeping.
S. 36Section 36 mandates retention of tax records for seven years or longer if involved in legal proceedings or investigations.
S. 37Section 37 mandates registered persons to electronically report outward supplies details by the tenth day of the next month, with provisions for time extensions.
S. 38Section 38 mandates registered persons to electronically furnish details of inward supplies and credit/debit notes by the 15th day of the following month.
S. 39Section 39 mandates various registered persons to electronically file monthly or quarterly tax returns on supplies, credit, and payments.
S. 40Registered persons must declare outward supplies made before registration in their first return after registration.
S. 41Registered persons can claim provisional input tax credit in their returns, to be used for output tax payments.
S. 42Section 42 mandates matching of inward supply details with outward supply and customs tax to validate and reclaim input tax credit.
S. 43Section 43 matches credit notes with input tax credits and resolves discrepancies in output tax liability claims.
S. 44Section 44 mandates registered persons to submit an annual tax return electronically by December 31st.
S. 45Canceled registered persons must file a final return within three months of cancellation or order.
S. 46Section mandates issuing notices to registered persons for filing missing tax returns within fifteen days.
S. 47Section 47 imposes late fees for non-compliance with return filing and supply details submission under Tripura State GST Act.
S. 48Section 48 outlines the approval, duties, and responsibilities of goods and services tax practitioners in Tripura.
S. 49Section 49 details the electronic ledger system for crediting and utilizing tax payments, interest, penalties, and fees under the Tripura State Goods and Services Tax Act, 2017.
S. 49AUtilisation of input tax credit subject to certain conditions
S. 49BOrder of utilisation of input tax credit
S. 50Section 50 imposes interest on late tax payments and undue input/output tax credit claims, up to 24%.
S. 51(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,- Tax deduction at sou
S. 52Section 52 mandates electronic commerce operators to collect and remit a tax on behalf of other suppliers, with specific reporting requirements.
S. 53Section 53 allows input tax credit to reduce state tax dues and transfers the reduced amount to the integrated tax account.
S. 54Section 54 outlines the process for claiming refunds of tax, interest, and unutilized input tax credit under the Tripura State Goods and Services Tax Act, 2017.
S. 55The section allows the government to specify entities eligible for tax refund on supplies received.
S. 56Section 56 mandates interest on delayed tax refunds, up to 6% or 9% depending on the source of the refund order.
S. 57Section 57 establishes a Consumer Welfare Fund to receive specified amounts, investment income, and other prescribed monies.
S. 58Section 58 mandates the Tripura State Government to use funds for consumer welfare and maintain proper accounts.
S. 59Registered persons must self-assess and file tax returns for each period under the Tripura State Goods and Services Tax Act.
S. 60Section 60 allows taxable persons to request provisional tax payments if they can't determine the correct tax rate or value, with a final assessment to follow.
S. 61Section 61 allows scrutiny of returns and initiates penalties if discrepancies are not satisfactorily explained or corrected.
S. 62Section 62 allows the proper officer to assess tax liabilities for non-filers of returns within five years.
S. 63Allows assessment of tax for unregistered or cancelled-registered persons within five years, after due notice.
S. 64Section 64 allows the proper officer to conduct summary assessments to protect revenue, with appeal options if the order is deemed erroneous.
S. 65Section 65 allows tax authorities to audit registered persons' records and requires timely completion and reporting of audit findings.
S. 66Section 66 allows an Assistant Commissioner to order a special audit of a registered person's records if the value declared or credit availed seems incorrect.
S. 67Section 67 authorizes state tax officers to inspect, search, and seize goods to prevent tax evasion.
S. 68Section 68 mandates the government to require certain documents and devices for high-value goods in transit and allows inspections.
S. 69Section 69 authorizes state tax officers to arrest individuals for specified tax offenses and outlines procedures for bail and custody.
S. 70Section 70 grants the proper officer power to summon individuals for evidence or document production in tax inquiries.
S. 71Section 71 allows authorized officers to inspect a registered person's business premises and records to ensure tax compliance.
S. 72Section 72 mandates police, customs, and revenue officers to assist in implementing the Tripura State Goods and Services Tax Act.
S. 73Section 73 mandates the proper officer to issue notices for tax not paid, short paid, erroneously refunded, or wrongly availed input tax credit, requiring explanation and payment.
S. 74Section 74 mandates the proper officer to issue notices for tax evasion or fraud, requiring the liable party to show cause for specified penalties and interest.
S. 75Section 75 outlines procedures for stays, determinations, and hearings in tax-related notices and orders in Tripura's GST Act.
S. 76Section 76 mandates tax collectors to pay collected tax to the Government and imposes penalties and interest for non-compliance.
S. 77Section 77 allows refunds for taxes paid on transactions later deemed inter-State, and no interest for taxes on later deemed intra-State transactions.
S. 78Section 78 mandates payment of tax within three months or as specified by the proper officer, or recovery proceedings will start.
S. 79Section 79 outlines methods for recovering unpaid taxes under the Tripura State Goods and Services Tax Act, 2017.
S. 80Section 80 allows the Commissioner to extend tax payment in monthly installments, but defaults make the entire balance due immediately.
S. 81Section 81 voids property transfers made to defraud Tripura State GST revenue, except if done in good faith for adequate consideration.
S. 82Section 82 ensures tax, interest, and penalty dues are first charges on a taxable person's property.
S. 83Section 83 allows the Commissioner to provisionally attach a taxable person's property to protect government revenue during tax proceedings.
S. 84Section 84 allows continuation of tax recovery proceedings without a new notice if government dues are enhanced or reduced on appeal.
S. 85Section 85 ensures joint liability for unpaid taxes upon business transfer and requires the new owner to register and pay tax from the transfer date.
S. 86Section 86 makes both the agent and principal jointly liable for tax on goods supplied or received by the agent.
S. 87Section 87 of Tripura State Goods and Services Tax Act, 2017 treats amalgamated companies as distinct entities for tax purposes until the merger order takes effect.
S. 88Section 88 outlines the process for notifying and assessing tax liabilities for companies in liquidation and director liability for unpaid taxes.
S. 89Section 89 makes directors of a private company jointly liable for unrecovered taxes unless they prove no negligence.
S. 90Section 90 makes partners of a firm jointly and severally liable for tax, interest, or penalty, with specific rules for retired partners' liability.
S. 91Section 91 holds guardians, trustees, or agents liable for tax, interest, or penalties for a minor's or incapacitated person's business as if they were fully capable.
S. 92Section 92 allows tax, interest, or penalty to be levied on and recovered from the Court of Wards, Administrator General, or receiver managing a bankrupt business.
S. 93Section 93 outlines the liability for tax, interest, or penalty when the liable person dies or a Hindu Undivided Family or association is partitioned.
S. 94Section 94 holds former partners or members liable for taxes, interest, and penalties incurred by a firm or association before discontinuance or reconstitution.
S. 95In this Chapter, unless the context otherwise requires,–– Definitions
S. 96The Tripura State Goods and Services Tax Act establishes an Authority for Advance Ruling to provide tax rulings, consisting of central and state tax officers.
S. 97Section 97 allows businesses to apply for an advance ruling on tax classification, applicability, supply determination, and other related tax issues in Tripura.
S. 98Section 98 outlines the procedure for the Authority to review applications and issue advance rulings on tax-related questions.
S. 99The Tripura State Goods and Services Tax Act establishes an Appellate Authority for hearing appeals against advance rulings.
S. 100Section 100 allows aggrieved parties to appeal against advance rulings within 30 days, with possible extensions.
S. 101The Appellate Authority can confirm, modify, or overturn rulings within 90 days, and send copies of its decisions to relevant parties.
S. 102The Tripura State Goods and Services Tax Act allows the Authority to correct its own advance ruling orders within six months.
S. 103The section makes advance rulings by the Authority or Appellate Authority binding on the applicant and concerned officers unless circumstances change.
S. 104Section 104 voids advance rulings obtained fraudulently, applying the Act as if the ruling never existed.
S. 105Section 105 grants the Authority and Appellate Authority powers equivalent to a civil court for enforcement and inspection.
S. 106Section 106 grants the Authority and Appellate Authority power to establish their own procedures for appeals and revisions.
S. 107Section 107 allows aggrieved parties to appeal decisions under the Tripura State GST Act to an Appellate Authority within three months.
S. 108Section 108 grants the Revisional Authority power to review and correct erroneous tax decisions prejudicial to revenue, staying or modifying them if necessary.
S. 109Section 109 establishes the appellate jurisdiction of the Central GST Tribunal for appeals under the Tripura State GST Act.
S. 110Section 110 details the qualifications, appointment, salary, and removal of the President and Members of the State and Area Benches under Tripura's GST Act.
S. 111Section 111 empowers the Tripura State Goods and Services Tax Appellate Tribunal to regulate its own procedure and exercise powers equivalent to a civil court.
S. 112Section 112 allows appeals against certain tax orders to the Appellate Tribunal, with discretionary refusal for minor amounts, and enables the Commissioner to review and challenge such orders.
S. 113Section 113 outlines the powers of the Appellate Tribunal to adjudicate appeals, amend orders, and set timelines for decisions.
S. 114Section 114 grants the State President authority to delegate financial and administrative powers to other tribunal members or officers.
S. 115Section 115 mandates interest on refunds paid for appeal admissions from payment date to refund date.
S. 116Section 116 allows individuals to appear before tax authorities via an authorized representative, defining who qualifies as such.
S. 117Section 117 allows aggrieved parties to appeal to the High Court from orders of the State or Area Benches, with specific timelines and conditions.
S. 118Section 118 allows appeals to the Supreme Court from certain orders of the Appellate Tribunal and High Court judgments.
S. 119Section 119 mandates payment of dues despite pending appeals to higher courts.
S. 120Section 120 regulates the filing of appeals by state tax officers under Tripura's GST Act, allowing exceptions and non-preclusion of future appeals.
S. 121Section 121 of Tripura State Goods and Services Tax Act, 2017 prohibits appeals against certain decisions by state tax officers.
S. 122(1) Where a taxable person who–– Penalty for certain offences
S. 123Section 123 imposes a penalty of up to ₹5,000 for failing to submit an information return within the specified time.
S. 124If any person required to furnish any information or return under section 151,— Fine for failure to furnish statistic
S. 125Section 125 imposes a penalty up to ₹25,000 for violating provisions of the Tripura State Goods and Services Tax Act, 2017 without a specific penalty.
S. 126Section 126 of the Tripura State Goods and Services Tax Act, 2017 exempts minor tax breaches from penalties and outlines conditions for penalty imposition.
S. 127Section 127 allows the proper officer to levy penalties for non-compliance if not covered by other specified sections.
S. 128The Tripura State Goods and Services Tax Act allows the government to waive penalties or fees for certain taxpayers under specific conditions.
S. 129Section 129 outlines the procedures for detaining, seizing, and releasing goods and conveyances in transit violating Tripura State Goods and Services Tax Act.
S. 130(1) Notwithstanding anything contained in this Act, if any person – Confiscation of goods or conveyances and levy of
S. 131Section 131 allows additional punishments under other laws despite penalties or confiscation under this Act.
S. 132Section 132 penalizes various tax evasion and fraud offenses under the Tripura State Goods and Services Tax Act, 2017.
S. 134Section 134 mandates that only with Commissioner's approval can courts hear offences under the Tripura State GST Act, and only First Class Magistrates can try them.
S. 135Section presumes a culpable mental state in prosecutions under the Tripura State GST Act, but allows the accused to disprove it.
S. 136Section 136 allows statements made in response to a summons to be used in prosecution if the declarant is unavailable.
S. 137Section 137 holds company officers, partners, and trustees liable for tax offenses committed by their entities, with exceptions for due diligence.
S. 138Section 138 allows the Commissioner to compound certain offences under the Tripura State GST Act, except for specific repeat or severe offences.
S. 139Section 139 facilitates provisional registration for existing taxpayers with valid PANs, subject to conditions, and final registration based on prescribed terms.
S. 140Section 140 allows registered persons to claim input tax credits for goods and services, with specific exceptions and conditions.
S. 141Section 141 exempts tax for returned inputs or semi-finished goods processed by job workers within six months after the appointed day, extendable by the Commissioner.
S. 142Section 142 provides for refund eligibility and issuance of invoices/debit/credit notes for price revisions of goods sold before the appointed day under the Tripura State Goods and Services Tax Act, 2017.
S. 143Section 143 allows a registered principal to send inputs or capital goods for job work without tax and return them within specified periods.
S. 144Where any document- Presumption as to documents in certain cases
S. 145Section 145 allows electronic documents, micro films, and computer printouts as evidence in Tripura State Goods and Services Tax Act proceedings.
S. 146The section allows the government to establish a common portal for GST registration, tax payment, return filing, and other related functions.
S. 147Section 147 allows the government to treat certain intrastate supplies as deemed exports for tax purposes.
S. 148The section allows the government to set special procedures for certain registered persons regarding registration, returns, tax payment, and administration.
S. 149The Tripura State Goods and Services Tax Act assigns compliance rating scores to registered persons based on their tax compliance record.
S. 150(1) Any person, being— Obligation to furnish information return
S. 151Section 151 allows the Commissioner to collect statistics and require information from relevant persons as needed.
S. 152Section 152 prohibits disclosure and unauthorized access to individual tax return information under the Tripura State Goods and Services Tax Act, 2017.
S. 153Allows Assistant Commissioner-level officers to consult experts during tax scrutiny, inquiry, or investigation.
S. 154Allows the Commissioner to take samples of goods from taxable persons when deemed necessary.
S. 155Section 155 states that the claimant must prove their eligibility for input tax credit under the Tripura State Goods and Services Tax Act.
S. 156Section 156 deems all officials under the Tripura State GST Act as public servants under the Indian Penal Code.
S. 157Section 157 protects officials from legal action for actions done in good faith under the Tripura State Goods and Services Tax Act, 2017.
S. 158Section 158 of the Tripura State Goods and Services Tax Act, 2017, prohibits disclosure of tax-related information unless required for prosecution, government enforcement, or lawful notices.
S. 159Section 159 allows the Commissioner to publish certain details of proceedings or prosecutions under the Tripura State GST Act if deemed necessary for public interest.
S. 160Section 160 ensures that tax proceedings under the Act remain valid despite minor errors or omissions.
S. 161The section allows authorities to correct errors in their decisions or documents within six months, except for clerical errors, and must follow natural justice if rectification affects someone.
S. 162Civil courts lack jurisdiction to decide any issues arising from the Tripura State Goods and Services Tax Act.
S. 163Section 163 imposes a fee for providing copies of orders or documents upon request.
S. 164Section 164 authorizes the Tripura State Government to create rules for implementing the Tripura State Goods and Services Tax Act, 2017.
S. 165The section grants the government authority to issue regulations to implement the provisions of the Tripura State Goods and Services Tax Act.
S. 166Section 166 mandates that government rules, regulations, and notifications under the Tripura State GST Act must be presented to the State Legislature for review.
S. 167The section allows the Commissioner to delegate powers under the Act to other authorities or officers.
S. 168The Commissioner can issue orders to state tax officers to ensure uniform implementation of the Act.
S. 169Section 169 outlines various methods for serving notices and communications under the Tripura State Goods and Services Tax Act, 2017.
S. 170Section rounds off tax, penalties, and refunds to the nearest rupee, increasing if paise are fifty or more.
S. 171Section 171 mandates passing on tax rate reductions to customers and allows the Central Government to form an authority to check if tax benefits are reflected in prices.
S. 172The Tripura State Goods and Services Tax Act allows the government to issue orders to resolve Act implementation issues, but only within three years.
S. 173Section 173 removes specific clauses and sections from the Tripura Municipal Act, 1994, upon the commencement of the Tripura State Goods and Services Tax Act, 2017.
S. 174Section 174 repeals Tripura's Value Added Tax, Entertainment Tax, and Luxury Tax on Hotels and Lodging Houses upon the act's commencement.
S. 1908Powers of Authority and Appellate Authority
S. 1990(hereafter referred to as the repealed Acts) are hereby repealed