The Tripura State Goods and Services Tax (Amendment) Rules, 2018.
F.1-11(91)-TAX\/GST\/2018 Dated:- 22-2-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
=============
\nDocument 1
\nNo. 60
\nRegistered No. N. E. 930.
\nTRIPURA
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1
\nGAZETTE
\nPublished by Authority
\nEXTRAORDINARY ISSUE
\nAgartala, Thursday, February 22, 2018 A. D., Phalguna 3, 1939 S. E.
\nPART-I- Orders and Notifications by the Government of Tripura,
\nThe High Court, Government Treasury etc.
\nGOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nNO.F.1-11(91)-TAX\/GST\/2018
\nDated, Agartala, the 22nd February, 2018
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Tripura State Goods and
\nServices Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the
\nfollowing rules further to amend the Tripura State Goods and Services Tax Rules, 2017,
\nnamely:-
\n2.
\n(1) These rules may be called the T<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , for the figures, letters and word “31st December, 2017”, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the Ministry of Finance, Department of Revenue No. 42\/2017-Integrated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Distributor; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax credit, availed in respect of inputs received under the said notifications for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (E) or notification No. 79\/2017-Customs = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n isions of section 15, declared in an invoice, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Extraordinary Issue, February 22, 2018 A. D. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pdating the information in Part-B of FORM GST EWB-01 for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e-way bill has been generated under this rule, but goods are either not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Schedule III = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he PIN Code of place of delivery. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Tripura State Goods and Services Tax (Amendment) Rules, 2018.F.1-11(91)-TAX\/GST\/2018 Dated:- 22-2-2018 Tripura SGSTGST – StatesTripura SGSTTripura SGST============= Document 1 No. 60 Registered No. N. E. 930. TRIPURA \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 GAZETTE Published by Authority EXTRAORDINARY ISSUE Agartala, Thursday, February 22, 2018 A. D., Phalguna 3, 1939 S. E. PART-I- Orders and Notifications by the Government … Continue reading “The Tripura State Goods and Services Tax (Amendment) Rules, 2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10711","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10711"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10711\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nfigures, letters and word “31st March, 2018” shall be substituted;
\n(v) after rule 31, the following rule shall be inserted, namely:-
\n“31A Value of supply in case of lottery, betting, gambling and horse racing.-(1)
\nNotwithstanding anything contained in the provisions of this Chapter, the value in
\nrespect of supplies specified below shall be determined in the manner provided
\nhereinafter.
\n(2) (a) The value of supply of lottery run by State Government shall be deemed to be
\n100\/112 of the face value of ticket or of the price as notified in the Official Gazette
\nby the State, whichever is higher.
\nTripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
\n(b) The value of supply of lottery authorised by State Governments shall be deemed
\nto be 100\/128 of the face value of ticket or of the price as notified in the Official
\nGazette by the organising State, whichever is higher.
\nExplanation: For the purposes of this sub<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax (Rate), dated the 27th October, 2017 published in the Gazette of India,
\nExtraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated
\nthe 27th October, 2017.
\n(b) the value of services by way of accepting deposits, extending loans or advances in
\nso far as the consideration is represented by way of interest or discount, except in
\ncase of a banking company or a financial institution including a non-banking
\nfinancial company, engaged in supplying services by way of accepting deposits,
\nextending loans or advances.
\n(c) the value of supply of services by way of transportation of goods by a vessel from
\nthe customs station of clearance in India to a place outside India.”;
\n(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n“(1A)(a) A registered person, having the same PAN and State code as an Input
\nService Distributor, may issue an invoice or, as the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntaxable value, rate and amount of the credit to be transferred; and
\nsignature or digital signature of the registered person or his authorised
\nrepresentative.
\n(b) The taxable value in the invoice issued under clause (a) shall be the same as the
\nvalue of the common services.”;
\n(viii) after rule 55, the following rule shall be inserted, namely:-
\n\u00c3\u00a2\u00c2\u009d\u00c2\u009d55A Tax Invoice or bill of supply to accompany transport of goods.- The
\nperson-in-charge of the conveyance shall carry a copy of the tax invoice or the bill
\nof supply issued in accordance with the provisions of rule 46, 46A or, as the case
\nbe, rule 49, in a case where such person is not required to carry an e-way bill under
\nthese rules.”;
\n(ix) with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B),
\nthe following sub-rules shall be substituted, namely:-
\n“(4A) In the case of supplies received on which the supplier has availed the benefit of
\nthe Government of Tripura, Finance Departm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexport of goods and the input tax credit availed in respect of other inputs or input
\nservices to the extent used in making such export of goods, shall be granted.”
\n3
\n(x)
\nTripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
\nwith effect from the 23rd October, 2017, in rule 96,
\n(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
\nsubstituted;
\n(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export
\ninvoices in respect of export of goods” shall be substituted;
\n(c) in sub-rule (3), for the words “the system designated by the Customs shall process the
\nclaim for refund”, the words “the system designated by the Customs or the proper
\nofficer of Customs, as the case may be, shall process the claim of refund in respect of
\nexport of goods” shall be substituted;
\n(d) for sub-rule (9), the following sub-rules shall be substi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndated 13th October, 2017 published in the Gazette of India vide number G.S.R 1299
\n(E).”;
\n(xi) with effect from the 1st February, 2018, for rule 138, the following rule shall be
\nsubstituted, namely:-
\n“138. Information to be furnished prior to commencement of movement of goods and
\ngeneration of e-way bill.- (1) Every registered person who causes movement of goods of
\nconsignment value exceeding fifty thousand rupees-
\n(i)
\nin relation to a supply; or
\n(ii)
\nfor reasons other than supply; or
\n(iii)
\ndue to inward supply from an unregistered person,
\nshall, before commencement of such movement, furnish information relating to the said
\ngoods as specified in Part A of FORM GST EWB-01, electronically, on the common portal
\nalong with such other information as may be required at the common portal and a unique
\nnumber will be generated on the said portal:
\n4
\nTripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
\nProvided that where goods a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na bill of supply or a delivery challan, as the case may be, issued in respect of the said
\nconsignment and also includes the central tax, State or Union territory tax, integrated tax and
\ncess charged, if any, in the document.
\n(2) Where the goods are transported by the registered person as a consignor or the recipient of
\nsupply as the consignee, whether in his own conveyance or a hired one or by railways or by
\nair or by vessel, the said person or the recipient may generate the e-way bill in FORM GST
\nEWB-01 electronically on the common portal after furnishing information in Part B of
\nFORM GST EWB-01:
\nProvided that where the goods are transported by railways or by air or by vessel, the
\ne-way bill shall be generated by the registered person, being the supplier or the recipient, who
\nshall furnish, on the common portal, the-
\n(a) information in Part B of FORM GST EWB-01; and
\n(b) the serial number and date of the Railway Receipt or the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided also that where the goods are transported for a distance of less than ten
\nkilometers within the State from the place of business of the consignor to the place of
\nbusiness of the transporter for further transportation, the supplier or the recipient, or as the
\ncase may be, the transporter may not furnish the details of conveyance in Part B of FORM
\nGST EWB-01.
\nExplanation 1.- For the purposes of this sub-rule, where the goods are supplied by an
\nunregistered supplier to a recipient who is registered, the movement shall be said to be caused
\nby such recipient if the recipient is known at the time of commencement of the movement of
\ngoods.
\nExplanation 2.- The e-way bill shall not be valid for movement of goods by road
\nunless the information in Part-B of FORM GST EWB-01 has been furnished except in the
\ncase of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule
\n(5).
\n(4) Upon generation of the e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurther movement of consignment:
\nProvided that once the details of the conveyance have been updated by the transporter
\nin Part 3 of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has
\nfurnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign
\nthe e-way bill number to another transporter.
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
\nwhere multiple consignments are intended to be transported in one conveyance, the
\ntransporter may indicate the serial number of e-way bills generated in respect of each such
\nconsignment electronically on the common portal and a consolidated e-way bill in FORM
\nGST EWB-02 may be generated by him on the said common portal prior to the movement of
\ngoods.
\n(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
\naccordance with the provisions of sub-rule (1) and the value of goods ca<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntransported or are not transported as per the details furnished in the e-way bill, the e-way bill
\nmay be cancelled electronically on the common portal within 24 hours of generation of the e-
\nway bill:
\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in
\naccordance with the provisions of rule 138B:
\nProvided further, the unique number generated under sub-rule (1) shall be valid for 72
\nhours for updation of Part B of FORM GST EWB-01.
\n(10)
\nAn e-way bill or a consolidated e-way bill generated under this rule shall be valid for
\nthe period as mentioned in column (3) of the Table below from the relevant date, for the
\ndistance, within the country, the goods have to be transported, as mentioned in column (2) of
\nthe said Table:-
\nTable
\nSl. no.
\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km.
\nOne day
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional day:\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(h) recipient. if registered, where the information in Part A of FORM GST EWB-01
\nhas been furnished by the supplier or the transporter,
\non the common portal, and the supplier or the recipient, as the case may be, shall
\ncommunicate his acceptance or rejection of the consignment covered by the e-way bill.
\n(12) Where the person to whom the information specified in sub-rule (11) has been made
\navailable does not communicate his acceptance or rejection within seventy two hours of the
\ndetails being made available to him on the common portal, it shall be deemed that he has
\naccepted the said details.
\n(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services
\nTax Rules of Centre, any State and Union territory shall be valid in this State.
\nNotwithstanding anything contained in this rule, no e-way bill is required to be
\n(14)
\ngenerated-..
\n(a)
\n(b)
\n(c)
\nwhere the goods being transported are specified in Annexure;
\nwhere the goods are being transported<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the Act.
\nExplanation.
\nThe facility of generation and cancellation of e-way bill may also be made
\navailable through SMS.
\n8
\nTripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
\nS.
\nNo.
\nANNEXURE
\n[(See rule 138 (14)]
\nDescription of Goods
\n(1)
\n(2)
\n1.
\nLiquefied petroleum gas for supply to household and non
\ndomestic exempted category (NDEC) customers
\n2.
\nKerosene oil sold under PDS
\n3.
\nPostal baggage transported by Department of Posts
\n4.
\n5.
\nNatural or cultured pearls and precious or semi-precious
\nstones; precious metals and metals clad with precious metal
\n(Chapter 71)
\nJewellery, goldsmiths' and silversmiths' wares and other
\narticles (Chapter 71)
\n6.
\n9
\n7.
\nCurrency
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and worked coral (9601) “;
\n(xii) with effect from the 1” February, 2018, in rule 138A, in sub-rule (5), for the words
\n“Notwithstanding anything contained”, the words “Notwithstanding anything contained in”
\nshall be s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNo.
\nDate
\nValue
\nPort No. Date Ref Date No. Date
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00accode No.
\n1
\n2
\n3
\n5
\n6
\n7
\n8
\n9
\n(b) after Statement 3A, the following Statement shall be inserted, namely:-
\n10
\n10
\n11 12
\n10
\nTripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
\n“Statement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of
\ntax)
\n(Amount in Rs.)
\nGSTIN
\nInvoice details Shipping
\nof
\nrecipient
\nbill\/ Bill
\nof
\nIntegrated
\nTax.
\nCess Integrated Integrated
\ntax and
\ntax and
\nNet
\nIntegrated
\nexport\/
\ncess
\ninvolved
\nEndorsed
\ninvoice
\nby SEZ
\nin debit
\nnote, if
\nany
\nnote, if
\nany
\ncess
\ninvolved
\nin credit
\ncess
\n(8+9+10\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\n11)
\ntax and
\nNo. Date Value No. Date Taxable Amt.
\n1
\n2 3 4
\nS
\nValue
\n6
\n7
\n8
\n00
\n6
\n10
\n11
\n12
\n(xv) with effect from the 1st February, 2018, for FORM GST EWB-01 and FORM GST
\nEWB-02, the following forms shall be substituted, namely:-
\n\u00c3\u00a2\u00e2\u00e2\u0080\u009a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Reason for Transportation shall be chosen from one of the following:-
\nCode
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n12
\nTripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
\n3
\n5
\nJob Work
\nSKD or CKD
\nRecipient not known
\nLine Sales
\n7
\nSales Return
\n00
\n8
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\nEstonijedan od Hads “vasten. (poial) Labrow edit
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nConsolidated E-Way Bill No.
\nConsolidated E-Way Bill Date
\nGenerator
\nVehicle Number
\nNumber of E-Way Bills
\nE-Way Bill Number
\n(xvi) with effect from the 1st February, 2018, in FORM GST EWB-03, for the letters “UT\u00e2\u00e2\u0082\u00ac\u009d,
\nat both places where they occur, the words “Union territory” shall be substituted;
\n13
\nTripura Gazette, Extraordinary Issue, February 22, 2018 A. D.
\n(xvii) with effect from the 1st February, 2018, in FORM GST INV-01, for the letters “UT\u00e2\u00e2\u0082\u00ac\u009d,
\nthe words “Union territory” shall be substituted.
\nBy order <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n