The Tripura State Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
F.1-11(91)-TAX\/GST\/2017(Part) Dated:- 5-1-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
=============
\nDocument 1No. 5
\nRegistered No. N. E. 930.
\nTRIPURA
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGAZETTE
\nPublished by Authority
\nEXTRAORDINARY ISSUE
\nAgartala, Friday, January 5, 2018 A. D., Pausa 15, 1939 S. E.
\nPART- 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\/2017(Part)
\nDated, Agartala, the 5th January, 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:-
\n(1) These rules may be called the Tripura State G<\/p>\n
= = = = = = = =<\/p>\n
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\nwith effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following
\nshall be substituted, namely:-
\n“(4) In the case of zero-rated supply of goods or services or both without payment of
\ntax under bond or letter of undertaking in accordance with the provisions of sub-
\nsection (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of
\n2017), refund of input tax credit shall be granted as per the following formula \u2013
\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated
\nsupply of services) x Net ITC +Adjusted Total Turnover
\nWhere, –
\n(A) “Refund amount” means the maximum refund that is admissible;
\n(B) “Net ITC” means input tax credit availed on inputs and input services during the
\nrelevant period other than the input tax credit availed for which refund is claimed
\nunder sub-rules (4A) or (4B) or both;
\nTripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
\n(C) “Turnover of zero-rated supply of goods” means the valu<\/p>\n
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\n(a) the value of exempt supplies other than zero-rated supplies and
\n(b) the turnover of supplies in respect of which refund is claimed under sub-
\nrules (4A) or (4B) or both, if any,
\nduring the relevant period;
\n(F) “Relevant period” means the period for which the claim has been filed.
\n(4A) In the case of supplies received on which the supplier has availed the benefit of
\nnotification No.F.1-11(91)-TAX\/GST\/2017(Part) dated 9th November, 2017, refund of
\ninput tax credit availed in respect of other inputs or input services used in making
\nzero-rated supply of goods or services or both shall be granted.
\n(4B) In the case of supplies received on which the supplier has availed the benefit of
\nnotification No. 40\/2017-State Tax (Rate) dated 22nd November, 2017, refund of input
\ntax credit availed in respect of inputs received under the said notifications for export
\nof goods and the input tax credit availed in respect of other inputs or input services to
\nthe extent used in making su<\/p>\n
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\n“(9) The persons claiming refund of integrated tax paid on export ofgoods or services
\nshould not have received supplies on which the supplier has availed the benefit of
\nnotification No.F.1-11(91)-TAX\/GST\/2017(Part) dated 9th November, 2017 or
\nnotification No. 40\/2017-State Tax (Rate) dated 22nd November, 2017.”;
\nfor FORM GST REG-10, the following form shall be substituted, namely:-
\n“Form GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and
\ndata base access or retrieval services from a place outside India to a
\nperson in India, other than a registered person.
\nPart-A
\n(i)
\n(ii)
\nLegal name of the person
\nTax identification number or unique number on the basis of which the
\nentity is identified by the Government of that country
\n(iii) Name of the Authorised Signatory
\n(iv) Email Address of the Authorised Signatory
\n(v)
\nName of the representative appointed in India, if any
\n(a) Permanent Account Number of the representative<\/p>\n
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\nvalues in the form
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed
\ntherefrom.
\nI
\nhereby declare that I am authorised to sign on behalf of the
\nRegistrant. I would charge and collect tax liable from the non-assesse online recipient
\nlocated in taxable territory and deposit the same with Government of India.
\nSignature
\nName of Authorised Signatory:
\nPlace:
\nDate:
\nDesignation:
\nNote: Applicant will require to upload declaration (as per under mentioned
\nformat) along with scanned copy of the passport and photograph.
\n1.
\n2.
\n4.
\nTripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
\nList of documents to be uploaded as evidence are as follows:-
\nProof of Place of Business of representative in India, if any:
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property
\nTax Receipt <\/p>\n
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\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business
\nConcern – containing the Account No., Name of the Account Holder, MICR and
\nIFSC and Branch details.
\nScanned copy of documents regarding appointment as representative in India, if
\napplicable
\n5
\nTripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
\n5.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or
\ncopy of Resolution of the Managing Committee or Board of Directors to be filed
\nin the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder)
\nhereby solemnly affirm and declare that > to
\nact as an authorised signatory for the business > for
\nwhich application for registration is being filed\/ is registered under the Central
\nGoods and Service Tax Act, 2017.
\nAll his actions<\/p>\n
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\nidentity number shall submit the application electronically” shall be
\nsubstituted with the words, “Every person required to obtain a unique identity
\nnumber shall submit the application electronically or otherwise.”;
\n(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
\n6
\nTripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
\nForm GSTR-11
\n[See rule 82]
\nStatement of inward supplies by persons having Unique Identification Number (UIN)
\n1.
\n2.
\nUIN
\nName of the person having Auto
\nUIN
\npopulated
\nYear
\nTax
\nPeriod
\nvalue
\n3. Details of inward supplies received
\nGSTIN Invoice\/Debit Rate Taxable
\nof
\nNote\/Credit
\nsupplier Note details
\n(Amount in Rs. for all Tables)
\nAmount of tax
\nPlace of
\nSupply
\nNo Date Value
\nIntegrated Central
\ntax
\nTax
\nState\/
\nUT Tax
\nCESS
\n1
\n2 3 4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n3A. Invoices received
\n3B. Debit\/Credit Note received
\nVerification
\nI hereby solemnly affirm and declare that the information<\/p>\n
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\nIntegrated Tax
\nCess
\nTotal
\n7. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nc. Name of the Bank
\nd. Name of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nf. IFSC
\ng. MICR
\nDate
\n8
\n00
\nTripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
\n8. Verification
\nI
\nas an authorised representative of > hereby solemnly affirm and declare that the information given herein
\nabove is true and correct to the best of my knowledge and belief and nothing has been
\nconcealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral
\nFinancial Institution and Organization, Consulate or Embassy of foreign countries\/
\nany other person\/ class of persons specified\/ notified by the Government.
\nDate:
\nSignatory:
\nPlace:
\nInstructions
\n1. Application for refund shall be filed on quarterly basis.
\nSignature of Authorised
\nName:
\nDesignation Status
\n2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
\n3. There will be facility <\/p>\n
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