GST – States – NO.F.1-11(91)-TAX/GST/2017(Part) – Dated:- 22-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 22nd November, 2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Service 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 Service Tax (Twelfth 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,- (i) in r
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lowing rule shall be inserted, namely:- "97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply declaration, statement of electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Form as appended to these rules."; (iv) after rule 107, the following rule shall be inserted, namely:- "107A. Manual filing and processing. – Notwithstanding anything contained
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is Act or the Central Goods and Services Tax Act may appeal to – (a) the Chief Commissioner (Appeals) where such decision or order is passed by the Special or Additional commissioner; (b) the Special Commissioner (Appeals) where such decision or order is passed by the Joint or Deputy Commissioner; (c) the Additional Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to- (a) the Chief Commissioner (Appeals) wh
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