Notification on the TSGST (Ninth Amendment) Rules, 2017
NO.F.1-11(91)-TAX/GST/2017(Part-VII) Dated:- 2-11-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017(Part-VII)
Dated, Agartala, the 2nd November, 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 Goods and Services Tax Rules. 2017, namely:-
(1) These rules may be called the Tripura State Goods and Services Tax (Ninth Amendment.) Rules, 2017.
(2) They shall come into force on the date o
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hall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAM-I after the statement in FORM GST ITC-93 has been furnsihed.";
(ii) after rule 46, the following rule shall be inserted, namely:-
"46A. Invoice-cum-bill of supply.- Notwithstanding; anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single "invoice-cum-bill of supply" for all such
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m for the period of the quarter prior to opting to pay tax under section 10.";
(v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-"6. Zero rated supplies and Deemed Exports
"6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ
6C. Deemed exports
(vii) in FORM GSTR-1A, for Table 4, the following shall
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