The Tripura State Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
F.1-11(91)-TAX/GST/2017(Part) Dated:- 5-1-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
=============
Document 1No. 5
Registered No. N. E. 930.
TRIPURA
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GAZETTE
Published by Authority
EXTRAORDINARY ISSUE
Agartala, Friday, January 5, 2018 A. D., Pausa 15, 1939 S. E.
PART- 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/2017(Part)
Dated, Agartala, the 5th January, 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 called the Tripura State G
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specify.”;
with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following
shall be substituted, namely:-
“(4) In the case of zero-rated supply of goods or services or both without payment of
tax under bond or letter of undertaking in accordance with the provisions of sub-
section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated
supply of services) x Net ITC +Adjusted Total Turnover
Where, –
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the
relevant period other than the input tax credit availed for which refund is claimed
under sub-rules (4A) or (4B) or both;
Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
(C) “Turnover of zero-rated supply of goods” means the valu
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n 2, excluding –
(a) the value of exempt supplies other than zero-rated supplies and
(b) the turnover of supplies in respect of which refund is claimed under sub-
rules (4A) or (4B) or both, if any,
during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of
notification No.F.1-11(91)-TAX/GST/2017(Part) dated 9th November, 2017, refund of
input tax credit availed in respect of other inputs or input services used in making
zero-rated supply of goods or services or both shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of
notification No. 40/2017-State Tax (Rate) dated 22nd November, 2017, refund of input
tax credit availed in respect of inputs received under the said notifications for export
of goods and the input tax credit availed in respect of other inputs or input services to
the extent used in making su
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e shall be inserted, namely:-
“(9) The persons claiming refund of integrated tax paid on export ofgoods or services
should not have received supplies on which the supplier has availed the benefit of
notification No.F.1-11(91)-TAX/GST/2017(Part) dated 9th November, 2017 or
notification No. 40/2017-State Tax (Rate) dated 22nd November, 2017.”;
for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and
data base access or retrieval services from a place outside India to a
person in India, other than a registered person.
Part-A
(i)
(ii)
Legal name of the person
Tax identification number or unique number on the basis of which the
entity is identified by the Government of that country
(iii) Name of the Authorised Signatory
(iv) Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative
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be uploaded (refer Instruction) as per the field
values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
I
hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient
located in taxable territory and deposit the same with Government of India.
Signature
Name of Authorised Signatory:
Place:
Date:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned
format) along with scanned copy of the passport and photograph.
1.
2.
4.
Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
List of documents to be uploaded as evidence are as follows:-
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property
Tax Receipt
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Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business
Concern – containing the Account No., Name of the Account Holder, MICR and
IFSC and Branch details.
Scanned copy of documents regarding appointment as representative in India, if
applicable
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Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or
copy of Resolution of the Managing Committee or Board of Directors to be filed
in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder)
hereby solemnly affirm and declare that > to
act as an authorised signatory for the business > for
which application for registration is being filed/ is registered under the Central
Goods and Service Tax Act, 2017.
All his actions
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b. in the Instructions, the words, “Every person required to obtain a unique
identity number shall submit the application electronically” shall be
substituted with the words, “Every person required to obtain a unique identity
number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
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Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
2.
UIN
Name of the person having Auto
UIN
populated
Year
Tax
Period
value
3. Details of inward supplies received
GSTIN Invoice/Debit Rate Taxable
of
Note/Credit
supplier Note details
(Amount in Rs. for all Tables)
Amount of tax
Place of
Supply
No Date Value
Integrated Central
tax
Tax
State/
UT Tax
CESS
1
2 3 4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information
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Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e.
Address of Bank Branch
f. IFSC
g. MICR
Date
8
00
Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the information given herein
above is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral
Financial Institution and Organization, Consulate or Embassy of foreign countries/
any other person/ class of persons specified/ notified by the Government.
Date:
Signatory:
Place:
Instructions
1. Application for refund shall be filed on quarterly basis.
Signature of Authorised
Name:
Designation Status
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility
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