Section 147 Tripura GST Act 2017 ( Section 147 Tripura GST Act 2017 explains Deemed Exports and is covered in Chapter XXI : MISCELLANEOUS ) Deemed Exports 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is received either… Read More »
Section 146 Tripura GST Act 2017 ( Section 146 Tripura GST Act 2017 explains Common Portal and is covered in Chapter XXI : MISCELLANEOUS ) Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated… Read More »
Section 145 Tripura GST Act 2017 ( Section 145 Tripura GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in Chapter XXI : MISCELLANEOUS ) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145. (1) Notwithstanding anything contained… Read More »
Section 144 Tripura GST Act 2017 ( Section 144 Tripura GST Act 2017 explains Presumption as to documents in certain cases and is covered in Chapter XXI : MISCELLANEOUS ) Presumption as to documents in certain cases 144. Where any document- (i) is produced by any person under this Act or any other law for the time being in force;… Read More »
Section 143 Tripura GST Act 2017 ( Section 143 Tripura GST Act 2017 explains Job work procedure and is covered in Chapter XXI : MISCELLANEOUS ) Job work procedure 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital… Read More »
Section 142 Tripura GST Act 2017 ( Section 142 Tripura GST Act 2017 explains Miscellaneous transitional provisions and is covered in Chapter XX : TRANSITIONAL PROVISIONS ) Miscellaneous transitional provisions 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior… Read More »
Section 141 Tripura GST Act 2017 ( Section 141 Tripura GST Act 2017 explains Transitional provisions relating to job work and is covered in Chapter XX : TRANSITIONAL PROVISIONS ) Transitional provisions relating to job work 141. (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a… Read More »