The TSGST (Thirteenth Amendment) Rules, 2017
F.1-11(91)-TAX/GST/2017(Part) Dated:- 21-12-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
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Document 1
No.460
Registered No. N. E. 930.
TRIPURA
सतà¥à¤¯à¤®à¥‡à¤µ जयते
GAZETTE
Published by Authority
EXTRAORDINARY ISSUE
Agartala, Thursday, December 21, 2017 A. D., Agrahayana 30, 1939 S. E.
PART| Orders and Notifications by the Government of Tripura,
The High Court, Government Treasury etc.
GOVERNMENT OF TRIPURA
NO.F.1-11(91)-TAX/GST/2017(Part)
FINANCE DEPARTMENT
(TAXES & EXCISE)
Dated, Agartala, the 21st December, 2017.
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 and Services Tax Rules, 2017, namely:-
2.
(1) These rules may be called the Tripura State
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uted;
(b) after Statement 1, the following Statement shall be inserted, namely:-
Tripura Gazette, Extraordinary Issue, December 21, 2017 A. D.
“Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
SI.
Details of invoices of
inward supplies
Tax paid on inward supplies
No.
Details of invoices of
outward supplies issued
Tax paid on outward supplies
received
No. Date
Taxable Integrated Central
Value
Tax
Tax
State
Tax
Union
territory
Tax
State
No. Date Taxable Value
Integrated Central
Tax
Tax
Tax
/Union
territory
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
Sl.
No.
Details of invoices of outward
* supplies in case refund is
claimed by supplier/Details of
invoices of inward supplies in
case refund is claimed by
recipient
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I also declare that the
recipient shall not claim any refund with respect of the said supplies and also, the recipient has not
availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with
interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of
section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied
with in respect of the amount refunded.
Signature
Name -*
Designation/Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words
“Recipient of deemed export/ Supplier of deemed export” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted,
namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I her
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hat the requirements of clause (c) of sub-section (2) of
section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied
with in respect of the amount refunded.
Signature
Name –
Designation Status”;
(c) after Statement 1, the following Statement shall be inserted, namely:-
“Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Details of invoices of
S1.
inward supplies
Tax paid on inward supplies
No.
Details of invoices of
outward supplies issued
Tax paid on outward supplies
received
Taxable Integrated Central
No.
Date
Value
Tax
Tax
State
Tax
/Union
territory
Tax
State
Tax
No.
Date
Taxable Value
Integrated
Tax
Central
Tax
/Union
territory
Tax
1
2
3
4
и
6
7
8
9
10
11
12
13
(d) after Statement 5A, the following Statement shall be inserted, namely:-
4
Tripura Gazette, Extraordinary Issue, December 21, 2017 A. D.
“State
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