Tripura State Goods and Service Tax (Sixth Amendment) Rules, 2017.
F.1-11(91)-TAX/GST/2017(Part-V) Dated:- 6-9-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO. F.1-11(91)-TAX/GST/2017(Part-V)
Dated, Agartala, the 6th September, 2017.
NOTIFICATION
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Document 1No. 320
TRIPURA
Registered No. N. E. 930.
GAZETTE
सतà¥à¤¯à¤®à¥‡à¤µ जयते
Published by Authority
EXTRAORDINARY ISSUE
Agartala, Wednesday, September 6, 2017 A. D. Bhadra 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)
Dated, Agartala, the 6th September, 2017.
NOTIFICATION
NO.F.1-11(91)-TAX/GST/2017(Part-V)
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 Stat
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ith the provisions of rule 122 of the Central Goods and Services Tax
Rules. 2017.:
IV. for rule 123, the following rule shall be substituted, namely:-
123. Constitution of the Standing Committee and Screening Committee. The
constitution of the Standing Committee and Screening Committee shall be in
accordance with the provisions of rule 123 of the Central Goods and Services Tax
Rules, 2017″:
V. for rule 124. the following rule shall be substituted. namely:-
“124. Appointment, salary, allowances and other terms and conditions of service
of the Chairman and Members of the Authority. The appointment. salary,
Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
allowances and other terms and conditions of service of the Chairman and Members
of the Authority shall be in accordance with the provisions of rule 124 of the Central
Goods and Services Tax Rules. 2017.”;
VI. for rule 125, the following rule shall be substituted, namely:-
*125. Secretary to the Authority. The Secretary to t
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y; or
(iii)
due to inward supply from an unregistered person.
shall, before commencement of such movement. furnish information relating to the said
goods in Part A of FORM GST EWB-01. electronically, on the common portal.
(2) Where the goods are transported by the registered person as a consignor or the
recipient of supply as the consignee, whether in his own conveyance or a hired one or by
railways or by air or by vessel. the said person or the recipient may generate the e-way
bill in FORM GST EWB-01 electronically on the common portal after furnishing
information in Part B of FORM GST EWB-01.
(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 in Part B of FORM GST EWB-01 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 registe
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e supplied
by an unregistered supplier to a recipient who is registered, the movement shall be said to
be caused by such recipient if the recipient is known at the time of commencement of the
movement of goods.
Explanation 2.-The information in Part A of FORM GST EWB-01 shall be
furnished by the consignor or the recipient of the supply as consignee where the goods
are transported by railways or by air or by vessel.
(4)Upon generation of the e-way bill on the common portal. a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of
transit shall. before such transfer and further movement of goods, update the details of
conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten
kilometres within the State from the place of business of the transp
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to the movement of goods.
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
(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 details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in
FORM GST EWB-01. he shall be informed electronically, if the mobile number or the
c-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill, the e-way
bill may be cancelled electronically on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-
way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B.
(10)
An e-way bill or a consol
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l has been generated and each day shall be counted as
twenty-four hours.
(11)
The details of e-way bill generated under sub-rule (1) shall be made available
to the recipient, if registered, on the common portal, who shall communicate his
acceptance or rejection of the consignment covered by the e-way bill.
Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
(12)
Where the recipient referred to in sub-rule (11) does not communicate his
acceptance or rejection within seventy two hours of the details being made available to
him on the common portal, it shall be deemed that he has accepted the said details.
(13)
The e-way bill generated under rule 138 of the Central Goods and Services
Tax Rules or Goods and Services Tax Rules of any other State shall be valid in the State.
Notwithstanding anything contained in this rule, no e-way bill is required to be
(14)
generated
(a)
where the goods being transported are specified in Annexure:
(b)
where the goods are being transported by a no
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sects
Meat of bovine animals, fresh and chilled.
Meat of bovine animals frozen (other than frozen and put up
in unit container]
Meat of swine. fresh. chilled or frozen [other than frozen and
put up in unit container]
Meat of sheep or goats. Iresh, chilled or frozen [other than
frozen and put up in unit container
Meat of horses. asses. mules or hinnies, fresh, chilled or
frozen [other than frozen and put up in unit container]
Edible offal of bovine animals, swine, sheep. goats, horses.
asses, mules or hinnies. fresh. chilled or frozen [other than
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
13.
0207
14.
0208
15.
0209
16.
0209
17.
0210
18.
19.
0301
20.
0302
21.
0304
22.
0306
23.
0307
24.
0308
25.
0401
26.
27.
0403
0406
28.
0407
29.
0409
30.
0501
31.
0506
Description of Goods
(3).
frozen and put up in unit container]
Meat and edible offal, of the poultry of heading 0105. fresh.
chilled or frozen (other than
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helt. cooked by steaming or by boiling in
water live. fresh or chilled.
Molluscs, whether in shell or not, live. fresh, chilled: aquatic
invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
Aquatic invertebrates other than crustaceans and molluscs.
live. fresh or chilled.
Fresh milk and pasteurised milk. including separated milk.
milk and cream, not concentrated nor containing added sugar
or other sweetening matter, excluding Ultra High Temperature
(UHT) milk
Curd: Lassi: Butter milk
Chena or paneer. other than put up in unit containers and
bearing a registered brand name:
Birds' eggs, in shell. fresh. preserved or cooked
Natural honey, other than put up in unit container and bearing
a registered brand name
lunan hair. unworked, whether or not washed or scoured:
waste of human hair
All goods i.e. Bones and horn-cores, unworked, defatted.
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
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Leguminous vegetables, shelled or unshelled, fresh or chilled.
Other vegetables, fresh or chilled.
Dried vegetables. whole, cut. sliced. broken or in powder. but
not further prepared.
Dried leguminous vegetables, shelled. whether or not skinned
or split.
sweet
Manioc. arrowroot. salep. Jerusalem artichokes.
potatoes and similar roots and tubers with high starch or inulin
content, fresh or chilled: sago pith.
[Coconuts. fresh or dried. whether or not shelled or peeled
Brazil nuts, fresh, whether or not shelled or peeled
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or
filberts (Coryius spp.). walnuts, Chestnuts (Castanea spp.).
Pistachios, Macadamia nuts. Kola nuts (Cola spp.). Areca
nuts. fresh, whether or not shelled or peeled
Bananas. including plantains. fresh or dried
Dates. figs. pineapples. avocados. guavas. mangoes and
mangosteens, fresh.
Citrus fruit, such as Oranges. Mandarins (including tangerines
and satsumas): clementines. wilkings and similar citrus
hybrids. Gra
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atermelons). fresh.
All goods of seed quality
Coffee beans. not roasted
Unprocessed green leaves of tea
Seeds of anise, badian, fennel, coriander. cumin or caraway:
juniper berries (of seed quality
Fresh ginger, other than in processed form
Fresh turmeric, other than in processed form
Wheat and meslin (other than those put up in unit container
and bearing a registered brand name]
Rye (other than those put up in unit container and bearing a
registered brand name]
Barley [other than those put up in unit container and bearing a
registered brand name]
Oats [other than those put up in unit container and bearing a
registered brand name]
Maize (corn) [other than those put up in unit container and
bearing a registered brand name]
Rice (other than those put up in unit container and bearing a
registered brand name]
Grain sorghum fother than those put up in unit container and
bearing a registered brand name]
Buckwheat, millet and canary seed; other cereals such as
Jawar. Bajra. Ragi] [other than
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90
Description of Goods
(3)
(pulses) [other than guar meal 1106 10 10 and guar gum
refined split 1106 10 901, of sago or of roots or tubers of
heading 0714 or of the products of Chapter 8 i.e. of tamarind,
of singoda, mango flour, etc. [other than those put up in unit
container and bearing a registered brand name]
All goods of seed quality
Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not
shelled or broken, of seed quality.
Linseed, whether or not broken. of seed quality.
Rape or colza seeds. whether or not broken, of seed quality.
Sunflower seeds, whether or not broken, of seed quality.
Other oil seeds and oleaginous fruits (i.e. Palm nuts and
kernels, cotton seeds. Castor oil seeds. Sesamum seeds.
Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon
seeds. Poppy seeds. Ajams. Mango kernel, Niger seed,
Kokam) whether or not broken. of seed quality.
Seeds. fruit and spores, of a kind used for sowing.
Hop cones, fresh.
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sold in
sealed container!
Non-alcoholic Toddy. Neera including date and palm neera
Tender coconut water other than put up in unit container and
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
101.
2302.2304,
2305, 2306.
2308, 2309
102.
2501
103.
2835
104.
3002
105.
3006
106.
3101
107.
3304
108.
3825
109.
3926
110.
4014
111.
4401
112.
4402
113.
4802 / 4907
114.
4817/4907
115.
48/4907
116.
4907
117.
4901
118.
4902
119.
4903
120.
4905
Description of Goods
(3)
bearing a registered brand name
Aquatic feed including shrimp feed and prawn feed, poultry
feed and cattle feed. including grass. hay and straw.
supplement andhusk of pulses, concentrates andadditives.
wheat bran and de-oiled cake
Salt. all types
Dicalcium phosphate (DCP) of animal feed grade conforming
to IS specification No.5470: 2002
Human Blood and its components
All types of contraceptives
All goods and organic manure [other than put up in unit
conta
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5.
5102
126.
5103
Fine or coarse animal hair, not carded or combed
Waste of wool or of fine or coarse animal hair
127.
52
128.
52
129.
5303
130.
5305
Gandhi Topi
Khadi yarn
Jute fibres. raw or processed but not spun
Coconut, coir fibre
10
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
131.
63
132.
6703
133.
134.
135.
7018
8201
6912 00 40
Indian National Flag
Description of Goods
(3)
Human hair, dressed, thinned, bleached or otherwise worked
Earthen pot and clay lamps
Glass bangles (except those made from precious metals)
Agricultural implements manually operated or animal driven
i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes.
forks and rakes: axes, bill hooks and similar hewing tools;
secateurs and pruners of any kind: scythes, sickles, hay
knives. hedge shears, timber wedges and other tools of a kind
used in agriculture, horticulture or forestry.
Amber charkha
Handloom weaving machinery
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ecious or semi-
precious stones: precious metals and metals clad with
precious metal (Chapter 71)
Jewellery. goldsmiths and silversmiths wares and
other articles (Chapter 71)
Currency
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
S.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff item
(1)
153.
154.
(2)
(3)
Used personal and household effects
Coral. unworked (0508) and worked coral (9601):
(iii) in the principal rules, after rule 138. the following shall be inserted. 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 or the e-way bill number, either physically or mapped
to a Radio Frequency Identification Device embedded on to the conveyance in such
manner as may be notified by the Commissioner.
(2) A registered person may obtain an Invoice Referenc
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ng 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.
138B. Verification of documents and conveyances.-(1) The Commissioner or an officer
empowered by him in this behalf may authorise the proper officer to intercept any
conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-
State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed
at places where the verification of movement of goods is required to be carried out and
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
verification of movement of vehicles shall be done through such device readers where the
e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an of
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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.
FORM GST EWB-01
(See rule 138)
E-Way Bill
PART-A
A.l
GSTIN of Recipient
A.2 Place of Delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number
PART-B
B. Vehicle Number
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at
four digit level for taxpayers having annual turnover above five crore rupees in the
preceding financial year.
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
2. Transport Document number indicates Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery
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lty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
15
Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
E-Way Bill Number
FORM GST EWB-04
(See rule 138D)
Report of detention
Approximate Location
of detention
Period of detention
Name of Officer in- (if known)
charge
Date
Time
16
ST.
No.
Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
Date:
Serial No. of Invoice
Date of Invoice
GSTIN or UIN. if
available
Name
Address
Details of Recipient (Billed to) Details of Consignee (Shipped to)
State (name and code)
Type of supply
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
Qty. Uni Price Tota Discoun
Description HS
of Cloods N
1 (per
unit) valu
1. if any
Taxabl
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rticulars of Principal Place of Business
(et)
Address
Building No. or Flat No.
Name of the
Premises or Building
City or Town or Locality or
Village
District
State
(ii) Partnership
(iv) Others
Floor No.
Road or Street
Taluka or Block
PIN Code
1 Longitude
Latitude
(h) Contact Information (the email address and mobile number will be used for authentication
Email Address
Telephone STD
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
Mobile Number
(C) Nuture of premises
Own
Leased
6.
Rented
Fax
STD
Consent
Shared
Others (specify)
Details of additional place of business Add for additional place(s) of business, if any(Fill up
the same information as in item 5 [(a), (b). and (c)|
7.
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. “Goods and Services Tax Network” has informed me that identity
information would only be used for validating identity of the Aadha
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f
Act
Tax
Interest Penalty
Fees
Others
Total
Refund Claimed
(Rs.)
Central tax
State / UT
lax
Integrated tax
Cess
Total
Grounds of
(a)
refund claim
(select from drop
30
(b)
Excess balance in Electronic Cash Ledger
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated
down)
JTC)
(d)
On account of order
Sr.
Type of order Order
Order Order
Payment
No.
no.
date
Issuing
reference
Authority
no.. if
any
(e)
(D)
(i)
Assessment
(ii)
Provisional
assessment
(iii)
Appeal
(iv)
Any other
order
[(specify)
ITC accumulated due to inverted tax structure
clause (ii) of first proviso to section 54(3)]
On account of supplies made to SEZ. unit/ SEZ developer
(with payment of tax)
(g)
On account of supplies made to SEZ unit/ SEZ developer
(without payment of tax)
(h)
Recipient of deemed export
(i)
Tax paid on a supply which is not provided, either wholly or
partially, and for which invoice has not been issued (tax paid on
advance payment)
(j)
(k)
(1)
Tax
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DECLARATION [rule 89(2)(f)}]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name
Designation / Status
DECLARATION [rule 89(2)(g)|
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been
reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which
refund is being claimed and the amount does not exceed the amount of input tax credit
availed in the valid return filed for the said tax period.
Signature
Name
Designation / Status
21
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
SELF-DECLARATION [rule 89(2)(1)|
(Applicant) having GSTIN/ temporary id
solemnly affirm
and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest.
or any other amount for the period from10-. claimed in the
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efund
amount to be claimed
[(1×4+3)-2]
22
Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
Statement-2 [rule 89(2)(c)|
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
No.
Invoice details
Date
Value
Integrated tax
Taxable Amt.
value
BRC/FIRC
No. Date
Integrated tax Integrated
Net
involved in tax involved Integrated |
debit note, if in credit
tax
12345678 any note, if any (6+9-10)
Statement-3 (rule 89(2)(b) and 89(2)(c)]
Refund Type:Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr. No.
No.
Invoice details
Date
Value
Goods Shipping bill Bill of export
Services Port code No. Date
EGM Details BRC/FIRC
Ref No. Date No.
Date
(G/S)
5
8
9
10
11
12
Statement-3A rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC)- calculation of refund
amount
(Amount in Rs.)
Turnover of zero rated
supply of goods and
services
Net input tax
credit
Adjusted total
turnover
Refund amount
(1-2-3)
Statement-4 [rule 89(2)(d) and 89(2)(e
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services
Adjusted total
Refund amount
turnover
(1×2-3)
Statement-6 [rule 89(2)(j)|
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
versa)
Order Details (issued in pursuance of sections 77 (1) and (2). if any: Order No: Order
Date:
(Amount in Rs.)
GSTIN/Details of invoices covering transaction considered as intra State Transaction which were held inter State/
UIN
/inter-State transaction earlier
intra-State supply subsequently
Name
Invoice details
(in case
B2C)
tax
tax UT
Supply
No. Date Value Taxable
tax
Integrated Central State/ Cess Place of Integrated Central State/ Cess Place of
Supply
UT
tax
tax
tax
Value
2 3 4 5 6 7 8 9 10 11 12 13 14 15
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Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
Statement-7 |rule 89(2)(k)}
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period
ARN of
return
Date of
filing
Tax Payable
Integrated tax
Central
State/
Cess
return
tax
UT tax
6
7
Annexu
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egrated goods and services tax
Input tax credit
Place of Supply (Respective State)
(g) SEZ:
Special Economic Zone
(h) Temporary ID:
Temporary Identification Number
(i) UIN:
Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through
return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
application.
4. Acknowledgement in FORM GST, RFD-02 will be issued if the application is found
complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through
this application.
6. Bank account details should be as per registration data. Any change in bank details shall
first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. “Net input tax credit' means input tax credit availed on inputs during the relevant period
for the purpose of Statement-1 and
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