The Tripura State Goods and Services Tax (Amendment) Rules, 2018.
F.1-11(91)-TAX/GST/2018 Dated:- 22-2-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
=============
Document 1
No. 60
Registered No. N. E. 930.
TRIPURA
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GAZETTE
Published by Authority
EXTRAORDINARY ISSUE
Agartala, Thursday, February 22, 2018 A. D., Phalguna 3, 1939 S. E.
PART-I- 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
Dated, Agartala, the 22nd February, 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:-
2.
(1) These rules may be called the T
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, for the figures, letters and word “31st December, 2017”, the
figures, letters and word “31st March, 2018” shall be substituted;
(v) after rule 31, the following rule shall be inserted, namely:-
“31A Value of supply in case of lottery, betting, gambling and horse racing.-(1)
Notwithstanding anything contained in the provisions of this Chapter, the value in
respect of supplies specified below shall be determined in the manner provided
hereinafter.
(2) (a) The value of supply of lottery run by State Government shall be deemed to be
100/112 of the face value of ticket or of the price as notified in the Official Gazette
by the State, whichever is higher.
Tripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
(b) The value of supply of lottery authorised by State Governments shall be deemed
to be 100/128 of the face value of ticket or of the price as notified in the Official
Gazette by the organising State, whichever is higher.
Explanation: For the purposes of this sub
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in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated
Tax (Rate), dated the 27th October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated
the 27th October, 2017.
(b) the value of services by way of accepting deposits, extending loans or advances in
so far as the consideration is represented by way of interest or discount, except in
case of a banking company or a financial institution including a non-banking
financial company, engaged in supplying services by way of accepting deposits,
extending loans or advances.
(c) the value of supply of services by way of transportation of goods by a vessel from
the customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input
Service Distributor, may issue an invoice or, as the
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Distributor;
taxable value, rate and amount of the credit to be transferred; and
signature or digital signature of the registered person or his authorised
representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the
value of the common services.”;
(viii) after rule 55, the following rule shall be inserted, namely:-
âÂÂ55A Tax Invoice or bill of supply to accompany transport of goods.- The
person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill
of supply issued in accordance with the provisions of rule 46, 46A or, as the case
be, rule 49, in a case where such person is not required to carry an e-way bill under
these rules.”;
(ix) with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B),
the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of
the Government of Tripura, Finance Departm
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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 such export of goods, shall be granted.”
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(x)
Tripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
with effect from the 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export
invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the
claim for refund”, the words “the system designated by the Customs or the proper
officer of Customs, as the case may be, shall process the claim of refund in respect of
export of goods” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substi
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(E) or notification No. 79/2017-Customs
dated 13th October, 2017 published in the Gazette of India vide number G.S.R 1299
(E).”;
(xi) with effect from the 1st February, 2018, 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 at the common portal and a unique
number will be generated on the said portal:
4
Tripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
Provided that where goods a
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isions 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 or Union territory tax, integrated tax and
cess charged, if any, in the document.
(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:
Provided that where the goods are transported by railways or by air or by vessel, the
e-way bill shall be generated by the registered person, being the supplier or the recipient, who
shall furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the
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Extraordinary Issue, February 22, 2018 A. D.
Provided also that where the goods are transported for a distance of less than ten
kilometers within the State from the place of business of the consignor to the place of
business of the transporter for further transportation, the supplier or the recipient, or as the
case may be, the transporter may not furnish the details of conveyance in Part B of FORM
GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are 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 e-way bill shall not be valid for movement of goods by road
unless the information in Part-B of FORM GST EWB-01 has been furnished except in the
case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule
(5).
(4) Upon generation of the e
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pdating the information in Part-B of FORM GST EWB-01 for
further movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter
in Part 3 of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has
furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign
the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST EWB-02 may be generated by him on the said common portal prior to the movement of
goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
accordance with the provisions of sub-rule (1) and the value of goods ca
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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 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:
Provided further, the unique number generated under sub-rule (1) shall be valid for 72
hours for updation of Part B of FORM GST EWB-01.
(10)
An e-way bill or a consolidated e-way bill generated under this rule shall be valid for
the period as mentioned in column (3) of the Table below from the relevant date, for the
distance, within the country, the goods have to be transported, as mentioned in column (2) of
the said Table:-
Table
Sl. no.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km or part thereof thereafter
One additional day:
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or
(h) recipient. if registered, where the information in Part A of FORM GST EWB-01
has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case may be, shall
communicate his acceptance 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, 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 Goods and Services
Tax Rules of Centre, any State and Union territory shall be valid in this State.
Notwithstanding anything contained in this rule, no e-way bill is required to be
(14)
generated-..
(a)
(b)
(c)
where the goods being transported are specified in Annexure;
where the goods are being transported
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Schedule III
of the Act.
Explanation.
The facility of generation and cancellation of e-way bill may also be made
available through SMS.
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Tripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
S.
No.
ANNEXURE
[(See rule 138 (14)]
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non
domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
5.
Natural or cultured pearls and precious or semi-precious
stones; precious metals and metals clad with precious metal
(Chapter 71)
Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
6.
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7.
Currency
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601) “;
(xii) with effect from the 1” February, 2018, in rule 138A, in sub-rule (5), for the words
“Notwithstanding anything contained”, the words “Notwithstanding anything contained in”
shall be s
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)
No.
Date
Value
Port No. Date Ref Date No. Date
âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬code No.
1
2
3
5
6
7
8
9
(b) after Statement 3A, the following Statement shall be inserted, namely:-
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10
11 12
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Tripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of
tax)
(Amount in Rs.)
GSTIN
Invoice details Shipping
of
recipient
bill/ Bill
of
Integrated
Tax.
Cess Integrated Integrated
tax and
tax and
Net
Integrated
export/
cess
involved
Endorsed
invoice
by SEZ
in debit
note, if
any
note, if
any
cess
involved
in credit
cess
(8+9+10ââ¬â
11)
tax and
No. Date Value No. Date Taxable Amt.
1
2 3 4
S
Value
6
7
8
00
6
10
11
12
(xv) with effect from the 1st February, 2018, for FORM GST EWB-01 and FORM GST
EWB-02, the following forms shall be substituted, namely:-
âââ
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he PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
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Tripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
3
5
Job Work
SKD or CKD
Recipient not known
Line Sales
7
Sales Return
00
8
Exhibition or fairs
9
For own use
0
Others
Estonijedan od Hads “vasten. (poial) Labrow edit
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
(xvi) with effect from the 1st February, 2018, in FORM GST EWB-03, for the letters “UTââ¬,
at both places where they occur, the words “Union territory” shall be substituted;
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Tripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
(xvii) with effect from the 1st February, 2018, in FORM GST INV-01, for the letters “UTââ¬,
the words “Union territory” shall be substituted.
By order
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