The Tripura State Goods and Services Tax (Fifth Amendment) Rules. 2017.
F.1-11(100)-TAX/GST/2017 Dated:- 19-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
Government of Tripura
Finance Department
(Taxes & Excise)
No. F.1-11(100)-TAX/GST/2017
Dated, Agartala, the 19th August, 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 Stale Goods and Services Tax Rules, 2017, namely: –
(1) These rules may be called the Tripura State Goods and Services Tax (Fifth Amendment) Rules. 2017.
(2) Save as provided. they shall come into force on the date their publication in the Official Gazette.
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Document 1No. 298
Registered No. N. E. 930.
TRIPURA
सतà¥à¤¯à¤®à¥‡à¤µ जयते
GAZETTE
Published by Authority
EXTRAORDINARY ISSUE
Agart
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June, 2017, in sub-rule (2), after the words,
“said form”, the words “or after receiving a recommendation from the Ministry of
External Affairs, Government of India” shall be inserted;
(iii) in rule 40, with effect from the 1 day of July. 2017, in sub-rule (1), for clause
(b), the following shall be substituted, namely:-
“(b) the registered person shall within a period of thirty days from the date of
becoming eligible to avail the input tax credit under sub-section (1) of section
18, or within such further period as may be extended by the Commissioner by a
notification in this behalf, shall make a declaration, electronically, on the
common portal in FORM GST ITC-01 to the effect that he is eligible to avail
the input tax credit as aforesaid:
Provided that any extension of the time limit notified by the
Commissioner of Central tax shall be deemed to be notified by the
Commissioner.”:
(iv) after rule 44, the following rule shall be inserted, namely:-
“44A. Manner of reversal of credit of
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of these Rules.”
(v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words
“specify that”, the words “specify the manner and conditions subject to which the”
shall be substituted;
(vi) in rule 87,-
(a) in sub-rule (2). the following shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the
common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and
database access or retrieval services from a place outside India to a non-
taxable online recipient referred to in section 14 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) may also do so through the Board's
payment system namely, Electronic Accounting System in Excise and Service
Tax from the date to be notified by the Board.”;
(b) in sub-rule (3). for the second proviso. the following proviso shall be
substituted, namely:-
“Provided further that a person supplying online information and
database
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ollowing
Form shall be substituted. namely:-
2
Tripura Gazette, Extraordinary Issue, August 19, 2017 A. D.
“Form GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies
(i) T
Name of the Entity
/others
State/UT –
PART A
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities
specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii) Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of
section 25 of the Act)
Email Address of the Authorised Signatory
(V)
(vi)
Mobile Number of the Authorised Signatory (+91)
District –
1. Type of Entity (Choose one)
2. Country
PART B
UN Body
Embassy
Other Person
2A. Ministry of External Affairs, Government of
3.
India Recommendation (if applicable)
Notification details
4. Address of the entity in State
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block Taluka
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e of Account
IFSC
Bank Name
Branch Address
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the
scanned copy of such documents including the copy of resolution / power of attorney.
authorizing the applicant to represent the entity.
Or
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Or
Tripura Gazette, Extraordinary Issue, August 19, 2017 A. D.
11.
The proper officer who has collected the documentary evidence from the applicant shall
upload the scanned copy of such documents including the copy of resolution / power of
attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it
along with the UIN generated and allotted to respective UN Body/ Embassy etc.
Verification
I hereby solemnly affirm und 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.
Place: (Signature)
Date:
Place:
Date:
Name of Authorized Person:
(Signature)
Name of Proper Officer:
Desi
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