The TSGST (Thirteenth Amendment) Rules, 2017
F.1-11(91)-TAX\/GST\/2017(Part) Dated:- 21-12-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
=============
\nDocument 1
\nNo.460
\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, Thursday, December 21, 2017 A. D., Agrahayana 30, 1939 S. E.
\nPART| Orders and Notifications by the Government of Tripura,
\nThe High Court, Government Treasury etc.
\nGOVERNMENT OF TRIPURA
\nNO.F.1-11(91)-TAX\/GST\/2017(Part)
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nDated, Agartala, the 21st December, 2017.
\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 and Services Tax Rules, 2017, namely:-
\n2.
\n(1) These rules may be called the Tripura State <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n I also declare that the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hat the requirements of clause (c) of sub-section (2) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The TSGST (Thirteenth Amendment) Rules, 2017F.1-11(91)-TAX\/GST\/2017(Part) Dated:- 21-12-2017 Tripura SGSTGST – StatesTripura SGSTTripura SGST============= Document 1 No.460 Registered No. N. E. 930. TRIPURA \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 GAZETTE Published by Authority EXTRAORDINARY ISSUE Agartala, Thursday, December 21, 2017 A. D., Agrahayana 30, 1939 S. E. PART| Orders and Notifications by the Government of Tripura, The High Court, … Continue reading “The TSGST (Thirteenth Amendment) Rules, 2017”<\/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-10733","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10733","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=10733"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10733\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(b) after Statement 1, the following Statement shall be inserted, namely:-
\nTripura Gazette, Extraordinary Issue, December 21, 2017 A. D.
\n“Statement 1A [rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSI.
\nDetails of invoices of
\ninward supplies
\nTax paid on inward supplies
\nNo.
\nDetails of invoices of
\noutward supplies issued
\nTax paid on outward supplies
\nreceived
\nNo. Date
\nTaxable Integrated Central
\nValue
\nTax
\nTax
\nState
\nTax
\nUnion
\nterritory
\nTax
\nState
\nNo. Date Taxable Value
\nIntegrated Central
\nTax
\nTax
\nTax
\n\/Union
\nterritory
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n(c) after Statement 5A, the following Statement shall be inserted, namely:-
\n“Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\nSl.
\nNo.
\nDetails of invoices of outward
\n* supplies in case refund is
\nclaimed by supplier\/Details of
\ninvoices of inward supplies in
\ncase refund is claimed by
\nrecipient<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrecipient shall not claim any refund with respect of the said supplies and also, the recipient has not
\navailed any input tax credit on such supplies.
\nSignature
\nName –
\nDesignation \/ Status
\nUNDERTAKING
\nI hereby undertake to pay back to the Government the amount of refund sanctioned along with
\ninterest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of
\nsection 16 read with sub-section (2) of section 42 of the CGST\/SGST Act have not been complied
\nwith in respect of the amount refunded.
\nSignature
\nName -*
\nDesignation\/Status”;
\n(iii) in FORM GST RFD-01A,-
\n(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words
\n“Recipient of deemed export\/ Supplier of deemed export” shall be substituted;
\n(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted,
\nnamely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI her<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsection 16 read with sub-section (2) of section 42 of the CGST\/SGST Act have not been complied
\nwith in respect of the amount refunded.
\nSignature
\nName –
\nDesignation Status”;
\n(c) after Statement 1, the following Statement shall be inserted, namely:-
\n“Statement 1A [rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nDetails of invoices of
\nS1.
\ninward supplies
\nTax paid on inward supplies
\nNo.
\nDetails of invoices of
\noutward supplies issued
\nTax paid on outward supplies
\nreceived
\nTaxable Integrated Central
\nNo.
\nDate
\nValue
\nTax
\nTax
\nState
\nTax
\n\/Union
\nterritory
\nTax
\nState
\nTax
\nNo.
\nDate
\nTaxable Value
\nIntegrated
\nTax
\nCentral
\nTax
\n\/Union
\nterritory
\nTax
\n1
\n2
\n3
\n4
\n\u00d0\u00b8
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n(d) after Statement 5A, the following Statement shall be inserted, namely:-
\n4
\nTripura Gazette, Extraordinary Issue, December 21, 2017 A. D.
\n“State<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n