The Tripura State Goods and Services Tax (Second Amendment) Rules, 2018
F.1-11(91)-TAX/GST/2018(Part) Dated:- 21-3-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
=============
Document 1
No. 82
TRIPURA
सतà¥à¤¯à¤®à¥‡à¤µ जयते
Registered No. N. E. 930.
GAZETTE
Published by Authority
EXTRAORDINARY ISSUE
Agartala, Wednesday, March 21, 2018 A. D., Phalguna 30, 1939 S. E.
PARTI Orders and Notifications by the Government of Tripura,
The High Court, Government Treasury etc.
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018(Part)
Dated, Agartala, the 21st March, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and
Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the
following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be calle
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riod;”;
(ii) for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii)
for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said
goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal
along with such other information as may be required on the common portal and a unique
number will be generated on the said portal:
Tripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
Provided that the transporter, on an authorization received from the registered person,
may furnish information in Part A of FORM GST EWB-01, electronically, on the common
portal along with such ot
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requirement of obtaining registration under clauses (i) and (ii) of
section 24, the e-way bill shall be generated by the said person irrespective of the value of the
consignment.
Explanation 1. For the purposes of this rule, the expression “handicraft goods” has the
meaning as assigned to it in the Government of Tripura, Finance Department, notification
No.F.1-11(91)-TAX/GST/2017 (Part-VI) dated the 22nd September, 2017 published in the
Tripura Gazette, Extraordinary Issue, vide number 340 dated the 22nd September, 2017 as
amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the
value, determined in accordance with the provisions of section 15, declared in an invoice, a
bill of supply or a delivery challan, as the case may be, issued in respect of the said
consignment and also includes the central tax, State tax, integrated tax and cess charged, if
any, in the document and shall exclude the value of exempt supply
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March 21, 2018 A. D.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
a transporter for transportation by road, the registered person shall furnish the information
relating to the transporter on the common portal and the e-way bill shall be generated by the
transporter on the said portal on the basis of the information furnished by the registered
person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter may, at his option, generate and
carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either
in his own conveyance or a hired one or through a transporter, he or the transporter may, at
their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the
manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty
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sporter on the
common portal.
(5) Where the goods are transferred from one conveyance to another, the consignor or
the recipient, who has provided information in Part A of the FORM GST EWB-01, or the
transporter shall, before such transfer and further movement of goods, update the details of
conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01:
Provided that where the goods are transported for a distance of upto fifty kilometers
within the State from the place of business of the transporter finally to the place of business
of the consignee, the details of the conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part A of FORM
GST EWB-01, or the transporter, may assign the e-way bill number to another registered or
enrolled transporter for updating the information in Part B of FORM GST EWB-01 for
further movement of the consignment:
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Tripura Gazette, Extraordinary Issue, March
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except in case of
transportation of goods by railways, air and vessel, shall, in respect of inter-State supply,
generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or
delivery challan, as the case may be, and may also generate a consolidated e-way bill in
FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce
operator or a courier agency, the information in Part A of FORM GST EWB-01 may be
furnished by such e-commerce operator or courier agency.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to
the registered supplier on the common portal who may utilize the same for furnishing the
details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or
an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the
mobile number or the e-mail is av
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.
2.
3.
For every 100 km. or part thereof thereafter
Upto 20 km
4.
For every 20 km. or part thereof thereafter
Validity period
(3)
One day in cases other than Over
Dimensional Cargo
One additional day other than Over
Dimensional Cargo
One day in case of Over
Dimensional Cargo
One additional day in case of Over
Dimensional Cargo:
Provided that the Commissioner may, on the recommendations of the Council, by
notification, extend the validity period of an e-way bill for certain categories of goods as
may be specified therein:
Provided further that where, under circumstances of an exceptional nature, including
trans-shipment, the goods cannot be transported within the validity period of the e-way bill,
the transporter may extend the validity period after updating the details in Part B of FORM
GST EWB-01, if required.
Explanation 1.-For the purposes of this rule, the “relevant date” shall mean the date on
which the e-way bill has been generated and the period of vali
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ptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made
available does not communicate his acceptance or rejection within seventy two hours of the
details being made available to him on the common portal, or the time of delivery of goods
whichever is earlier, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Central Goods and
Services Tax Rules or the Goods and Services Tax Rules of any State or Union territory
shall be valid in the State.
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Tripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
generatedۥ
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the customs port
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is treated as no supply under Schedule III
of the Act;
(h) where the goods are being transported—
(i) under customs bond from an inland container depot or a container freight
station to a customs port, airport, air cargo complex and land customs station, or
from one customs station or customs port to another customs station or customs
port, or
(ii) under customs supervision or under customs seal;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under notification No.
7/2017-State Tax (Rate), dated 29th June 2017 published in the Tripura Gazette,
Extraordinary Issue, vide number 226 dated the 29th June, 2017 as amended from
time to time and notification No. 26/2017-State Tax (Rate), dated the 26th
September, 2017 published in the Tripura Gazette, Extraordinary Issue, vide
number 351 dated the 7th October, 2017as amended from time to time;
(k) where the goods being transport
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orter, as the case
may be.
S. No.
(1)
ANNEXURE
[(See rule 138 (14)]
Description of Goods
(2)
1.
2.
Liquefied petroleum gas for supply to household and non
domestic exempted category (NDEC) customers
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious
4.
(Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
(iii) for rule 138A, the following rule shall besubstituted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a
conveyance.-(1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form
or mapped to a Radio Frequency Identification Device em
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aid device embedded on
to the conveyance and map the e-way bill to the Radio Frequency Identification
Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where
circumstances so warrant, the Commissioner may, by notification, require the person-
in-charge of the conveyance to carry the following documents instead of the e-way
bill
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way
of supply.”;
(iv) for rule 138B, the following rule shall be substituted, namely:-
“138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
empowered by him in this behalf may authorize the proper officer to intercept any
conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-
State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers inst
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n twenty four hours of inspection and the final report in Part B of FORM
GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been
done during transit at one place within this State or in any other State or Union territory, no
further physical verification of the said conveyance shall be carried out again in this State,
unless a specific information relating to evasion of tax is made available subsequently.”;
(vi) for rule 138D, the following rule shall be substituted, namely:-
“138D. Facility for uploading information regarding detention of vehicle.-Where a
vehicle has been intercepted and detained for a period exceeding thirty minutes, the
transporter may upload the said information in FORM GST EWB-04 on the common
portal.”;
(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM
GST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:
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tes Goods Receipt Number or Railway Receipt
Number or Forwarding Note number or Parcel way bill number issued by railways or
Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be
filled-in in column A.1 or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:-
Code
1
Description
Supply
2
Export or Import
3
Job Work
SKD or CKD
Recipient not known
5
6
Line Sales
10
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Tripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
Consolidated E-Way Bill Date
Generator
Vehicle Number
Number of E-Way Bills
E-Way Bill Number
Part A
Name of the Officer
P
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on of
detention
Period of detention
Name of Officer in-charge (if known)
Date
Time
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name,
if any
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
Date:
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Tripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped
to)
GSTIN or UIN, if
available
Name
Address
State (name and code)
Type of supply –
B to B supply
✓
B to C supply
Attracts Reverse Charge
S
Descri
rl. ption
N of
0.
Goods
Attracts TCS
.
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to.SEZ
Deemed export
HSN
Qt U
Pri
ce
(p
Eget se
DE
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er
un
it)
Central
tax
Το
State or
Union
territor
Integrat
Cess
ed tax
Disco Tax
tal
y tax
unt, able
val
if any valu
ue
e
A
A
A
A
R
R
R
mt
mt
mt R
int
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at
at
at
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e
14
T
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CLARATION [second proviso to section 54(3)], the
following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare
that I have not availed any drawback of central excise duty/service tax/central tax on
goods or services or both and that I have not claimed refund of the integrated tax paid on
supplies in respect of which refund is claimed.
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Tripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
Signature
Name –
Designation/Status”.
By order of the Governor,
21/3/1
(Dr. B. Kaur, IAS)
Joint Secretary.
Finance Department
Government of Tripura
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Note: The principal rules were published in the Tripura Gazette, Extraordinary Issue vide
notification No.F.1-11(91)-TAX/GST/2017 dated 22nd June, 2017, published vide number
206, dated 22nd June, 2017 and last amended vide notification No.F.1-11(91)-TAX/GST/2018
dated 22nd February, 2018, published vide numb
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