Vidhi Codex

The Tripura State Goods and Services Tax Act, 2017

The Tripura State Goods and Services Tax Act, 2017

Tax2017180 sections

The Tripura State Goods and Services Tax Act, 2017 governs the levy and collection of state-level goods and services tax on intra-state supplies within Tripura. It applies to businesses, service providers, traders, electronic commerce operators, and consumers participating in commercial transactions within the state. The legislation establishes guidelines for tax calculation, registration thresholds, input tax credit mechanisms, invoicing standards, and tax return filing. By consolidating previous local indirect taxes into a unified single-rate system, the Act streamlines business compliance, prevents tax cascading, promotes transparency, and enhances state revenue collection for public development initiatives.

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  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Officers under this Act
  4. 4. Appointment of officers
  5. 5. Powers of officers
  6. 6. Authorisation of officers of central tax as proper officer in certain circumstances
  7. 7. Scope of supply
  8. 8. Tax liability on composite and mixed supplies
  9. 9. Levy and collection.
  10. 10. Composition levy.
  11. 11. Power to grant exemption from tax.
  12. 12. Time of supply of goods
  13. 13. Time of supply of services
  14. 14. Change in rate of tax in respect of supply of goods or services
  15. 15. Value of taxable supply.
  16. 16. Eligibility and conditions for taking input tax credit.
  17. 17. Apportionment of credit and blocked credits.
  18. 18. Availability of credit in special circumstances
  19. 19. Taking input tax credit in respect of inputs and capital goods sent for job work.
  20. 20. Manner of distribution of credit by Input Service Distributor.
  21. 21. Manner of recovery of credit distributed in excess.
  22. 22. Persons liable for registration.
  23. 23. Persons not liable for registration.
  24. 24. Compulsory registration in certain cases
  25. 25. Procedure for registration
  26. 26. Deemed registration
  27. 27. Special provisions relating to casual taxable person and non-resident taxable person
  28. 28. Amendment of registration
  29. 29. Cancellation or suspension of registration
  30. 30. Revocation of cancellation of registration
  31. 31. Tax invoice
  32. 32. Prohibition of unauthorised collection of tax
  33. 33. Amount of tax to be indicated in tax invoice and other documents
  34. 34. Credit and debit notes
  35. 35. Accounts and other records
  36. 36. Period of retention of accounts
  37. 37. Furnishing details of outward supplies.
  38. 38. Furnishing details of inward supplies.
  39. 39. Furnishing of returns
  40. 40. First Return
  41. 41. Claim of input tax credit and provisional acceptance thereof
  42. 42. Matching, reversal and reclaim of input tax credit
  43. 43. Matching, reversal and reclaim of reduction in output tax liability
  44. 43A. Procedure for furnishing return and availing input tax credit
  45. 44. Annual return
  46. 45. Final return
  47. 46. Notice to return defaulters
  48. 47. Levy of late fee
  49. 48. Goods and services tax practitioners
  50. 49. Payment of tax, interest, penalty and other amounts
  51. 49A. Utilisation of input tax credit subject to certain conditions
  52. 49B. Order of utilisation of input tax credit
  53. 50. Interest on delayed payment of tax
  54. 51. Tax deduction at source
  55. 52. Collection of tax at source
  56. 53. Transfer of input tax credit
  57. 54. Refund of tax
  58. 55. Refund in certain cases
  59. 56. Interest on delayed refunds
  60. 57. Consumer Welfare Fund
  61. 58. Utilisation of Fund
  62. 59. Self-assessment
  63. 60. Provisional assessment
  64. 61. Scrutiny of returns
  65. 62. Assessment of non-filers of returns
  66. 63. Assessment of unregistered persons
  67. 64. Summary assessment in certain special cases
  68. 65. Audit by tax authorities
  69. 66. Special audit
  70. 67. Power of inspection, search and seizure
  71. 68. Inspection of goods in movement
  72. 69. Power to arrest
  73. 70. Power to summon persons to give evidence and produce documents
  74. 71. Access to business premises
  75. 72. Officers to assist proper officers
  76. 73. Audit
  77. 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
  78. 75. General provisions relating to determination of tax
  79. 76. Tax collected but not paid to Government
  80. 77. Tax wrongfully collected and paid to Central Government or State Government
  81. 78. Initiation of recovery proceedings
  82. 79. Recovery of tax.
  83. 80. Payment of tax and other amount in instalments.
  84. 81. Transfer of property to be void in certain cases.
  85. 82. Tax to be first charge on property.
  86. 83. Provisional attachment to protect revenue in certain cases.
  87. 84. Continuation and validation of certain recovery proceedings.
  88. 85. Liability in case of transfer of business.
  89. 86. Liability of agent and principal.
  90. 87. Liability in case of amalgamation or merger of companies.
  91. 88. Liability in case of company in liquidation.
  92. 89. Liability of directors of private company.
  93. 90. Liability of partners of firm to pay tax.
  94. 91. Liability of guardians, trustees etc.
  95. 92. Liability of Court of Wards, etc.
  96. 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
  97. 94. Liability in other cases.
  98. 95. Definitions.
  99. 96. Constitution of Authority for Advance Ruling.
  100. 97. Application for advance ruling.
  101. 98. Procedure on receipt of application
  102. 99. Constitution of Appellate Authority for Advance Ruling
  103. 100. Appeal to the Appellate Authority
  104. 101. Orders of Appellate Authority
  105. 102. Rectification of advance ruling
  106. 103. Applicability of advance ruling
  107. 104. Advance ruling to be void in certain circumstances
  108. 105. Powers of Authority and Appellate Authority
  109. 106. Procedure of Authority and Appellate Authority
  110. 107. Appeals to Appellate Authority
  111. 108. Powers of Revisional Authority
  112. 109. Appellate Tribunal and Benches thereof
  113. 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
  114. 111. Central Goods and Services Tax Act
  115. 112. turnover in State or turnover in Union territory
  116. 113. usual place of residence
  117. 114. Union territory
  118. 115. Union territory tax
  119. 116. Union Territory Goods and Services Tax Act
  120. 117. valid return
  121. 118. voucher
  122. 119. works contract
  123. 120. Interpretation of words and expressions
  124. 121. Non appealable decisions and orders
  125. 122. Penalty for certain offences
  126. 123. Penalty for failure to furnish information return
  127. 124. Fine for failure to furnish statistics
  128. 125. General penalty
  129. 126. General disciplines related to penalty
  130. 127. Power to impose penalty in certain cases
  131. 128. Power to waive penalty or fee or both
  132. 129. Detention, seizure and release of goods and conveyances in transit
  133. 130. Confiscation of goods or conveyances and levy of penalty
  134. 131. Confiscation or penalty not to interfere with other punishments
  135. 132. Punishment for certain offences
  136. 133. Liability of officers and certain other persons
  137. 134. Cognizance of offences
  138. 135. Presumption of culpable mental state
  139. 136. Relevancy of statements under certain circumstances
  140. 137. Offences by companies
  141. 138. Compounding of offences
  142. 139. Migration of existing taxpayers
  143. 140. Transitional arrangements for input tax credit
  144. 141. Transitional provisions relating to job work
  145. 142. Miscellaneous transitional provisions
  146. 143. Job work procedure.
  147. 144. Presumption as to documents in certain cases.
  148. 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  149. 146. Common Portal
  150. 147. Deemed Exports
  151. 148. Special procedure for certain processes
  152. 149. Goods and services tax compliance rating
  153. 150. Obligation to furnish information return
  154. 151. Power to collect statistics
  155. 152. Bar on disclosure of information
  156. 153. Taking assistance from an expert
  157. 154. Power to take samples
  158. 155. Burden of Proof
  159. 156. Persons deemed to be public servants
  160. 157. Protection of action taken under this Act
  161. 158. Disclosure of information by a public servant
  162. 159. Publication of information in respect of persons in certain cases
  163. 160. Assessment proceedings, etc. not to be invalid on certain grounds
  164. 161. Rectification of errors apparent on the face of record.
  165. 162. Bar on jurisdiction of civil courts.
  166. 163. Levy of fee.
  167. 164. Power of Government to make rules.
  168. 165. Power to make regulations.
  169. 166. Laying of rules, regulations and notifications.
  170. 167. Delegation of powers.
  171. 168. Power to issue instructions or directions.
  172. 169. Service of notice in certain circumstances.
  173. 170. Rounding off of tax etc.
  174. 171. Anti-profiteering Measure.
  175. 172. Removal of difficulties.
  176. 173. Amendment of certain Acts
  177. 174. Repeal and saving
  178. Schedule I. ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
  179. Schedule II. ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
  180. Schedule III. ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

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