GST – States – NO.F.1-11(91)-TAX/GST/2017(Part-VII) – Dated:- 2-11-2017 – 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 of their publication in the Official Gazette. 2. In the Tripura State Goods and Services Tax Rules, 2017, –
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in 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 supplies."; (ii) in rule 54, in sub-rule (2), (a) for the words "tax invoice" the words "consol
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igures 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 be substituted, namely:- "4. Zero rated supplies made to SEZ and deemed exports GSTIN OF RECIPIENT Invoice details Integrated Tax Cess No. Date Valu
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