Notification regarding the TSGST (Twelfth Amendment) Rules, 2017
NO.F.1-11(91)-TAX/GST/2017(Part) Dated:- 22-11-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017(Part)
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 rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation – For the purposes of rule 42 and t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e, 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 in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic filing of an application, intimation, reply, declaration, statement or 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 Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e Joint or Deputy Commissioner;
(c) the Additional Commissioner (Appeals where such decision or order is passed by the Assistant Commissioner or Superintendent,
within six months from the date of communication of the said decision or order.”;
(vi) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
PDF Download
=============
Document 1Tripura Gazette, Extraordinary Issue, November 22, 2017 A. D.
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
collector and other registered taxable person)
1.
GSTIN/Temporary
ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period
From
To
(if applicable)
6.
Amount of Refund
Act
Tax
Interest
Penalty
Fees
Others
Total
Claimed (Rs.)
Central tax
State / UT tax
Integrated tax
Cess
Total
7.
Grounds of Refund
(a)
Claim (select from
drop down)
(b)
(c)
(d)
(e)
Excess balance in Electronic Cash Ledger
Export
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ber 22, 2017 A. D.
Signature
Name
–
Designation Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the
input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION [rule 89(2)(1)]
(Applicant) having GSTIN/ temporary Id-, solemnly affirm and certify that in
respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-
to-
claimed in the refund application, the incidence of such tax and interest has not been passed on to any other
person.
Signature
Name –
Designation Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause
(b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above
i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
supplies made to SEZ unit /SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated
Net input tax credit Adjusted total
supply of goods and services
turnover
2
3
Refund amount
(1×2÷3)
5
a. Refund
amount
claimed
b. Refund
Sanction
ed on
provisio
nal basis
c. Remaini
ng
Amount
n
Tripura Gazette, Extraordinary Issue, November 22, 2017 A. D.
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
ARN
1.
2.
GSTIN/Temporary
ID
3.
Legal Name
Filing Date
4.
Reason of Refund
5.
Financial Year
6.
Month
7.
8.
Order No.:
Order issuance
9.
Date:
10.
Payment Advice
No.:
Payment Advice
I
11.
Date:
12.
Refund Issued To :
Drop down: Taxpayer / Consumer Welfare Fund
13.
Issued by:
14.
Remarks:
15.
Type of Order
16.
Descriptio
Drop Down: RFD- 04/06/07 (Part A)
Details of Refund Amount (As per the manually issued Order):
Integrated Tax
Central Tax
State/ UT tax
Interest
Penalty
Fees
Others
Tota
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =