The Tripura State Goods and Services Tax (Amendment) Rules, 2017.
F.1-11 (91)-TAX/GST/2017 (Part-III) Dated:- 29-6-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11 (91)-TAX/GST/2017 (Part-III)
Dated, Agartala, the 29th June 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 to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tripura State Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall be deemed to have come into force wit
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9;(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
(f) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (l) of ” shall be omitted;
(g) in rule 24,-
(i) in sub-rule (l), the second proviso shall be omitted;
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has b
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ed thereto, the following shall be substituted, namely:-
“5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule Il
(iii) Any other supplier eligible for composition levy.”;
(j) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted;
(k) in Form GST REG-12. for the words and figures “within 30 days”, the words and figures "within 90 days” shall be substituted;
(l) in Form GST REG-25,-
(i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
(ii) the w
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