The Tripura State Goods and Services Tax (Second Amendment) Rules, 2018
F.1-11(91)-TAX\/GST\/2018(Part) Dated:- 21-3-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
=============
\nDocument 1
\nNo. 82
\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
\nRegistered No. N. E. 930.
\nGAZETTE
\nPublished by Authority
\nEXTRAORDINARY ISSUE
\nAgartala, Wednesday, March 21, 2018 A. D., Phalguna 30, 1939 S. E.
\nPARTI 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(Part)
\nDated, Agartala, the 21st March, 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, namely:-
\n(1) These rules may be calle<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n riod;”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n requirement of obtaining registration under clauses (i) and (ii) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n March 21, 2018 A. D. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sporter on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n except in case of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ptance or rejection of the consignment covered by the e-way bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is treated as no supply under Schedule III = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n orter, as the case = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aid device embedded on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n twenty four hours of inspection and the final report in Part B of FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tes Goods Receipt Number or Railway Receipt = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n CLARATION [second proviso to section 54(3)], the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Tripura State Goods and Services Tax (Second Amendment) Rules, 2018F.1-11(91)-TAX\/GST\/2018(Part) Dated:- 21-3-2018 Tripura SGSTGST – StatesTripura SGSTTripura SGST============= Document 1 No. 82 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 Registered No. N. E. 930. GAZETTE Published by Authority EXTRAORDINARY ISSUE Agartala, Wednesday, March 21, 2018 A. D., Phalguna 30, 1939 S. E. PARTI Orders and Notifications by the … Continue reading “The Tripura State Goods and Services Tax (Second 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-11113","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11113","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=11113"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11113\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) for rule 138, the following rule shall be substituted, 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) in 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 on the common portal and a unique
\nnumber will be generated on the said portal:
\nTripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
\nProvided that the transporter, on an authorization received from the registered person,
\nmay furnish information in Part A of FORM GST EWB-01, electronically, on the common
\nportal along with such ot<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsection 24, the e-way bill shall be generated by the said person irrespective of the value of the
\nconsignment.
\nExplanation 1. For the purposes of this rule, the expression “handicraft goods” has the
\nmeaning as assigned to it in the Government of Tripura, Finance Department, notification
\nNo.F.1-11(91)-TAX\/GST\/2017 (Part-VI) dated the 22nd September, 2017 published in the
\nTripura Gazette, Extraordinary Issue, vide number 340 dated the 22nd September, 2017 as
\namended from time to time.
\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall be the
\nvalue, determined in accordance with the provisions of section 15, declared in an invoice, a
\nbill 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 tax, integrated tax and cess charged, if
\nany, in the document and shall exclude the value of exempt supply <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
\na transporter for transportation by road, the registered person shall furnish the information
\nrelating to the transporter on the common portal and the e-way bill shall be generated by the
\ntransporter on the said portal on the basis of the information furnished by the registered
\nperson in Part A of FORM GST EWB-01:
\nProvided that the registered person or, the transporter may, at his option, generate and
\ncarry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
\nProvided further that where the movement is caused by an unregistered person either
\nin his own conveyance or a hired one or through a transporter, he or the transporter may, at
\ntheir option, generate the e-way bill in FORM GST EWB-01 on the common portal in the
\nmanner specified in this rule:
\nProvided also that where the goods are transported for a distance of upto fifty\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommon portal.
\n(5) Where the goods are transferred from one conveyance to another, the consignor or
\nthe recipient, who has provided information in Part A of the FORM GST EWB-01, or the
\ntransporter shall, before such transfer and further movement of goods, update the details of
\nconveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01:
\nProvided that where the goods are transported for a distance of upto fifty kilometers
\nwithin the State from the place of business of the transporter finally to the place of business
\nof the consignee, the details of the conveyance may not be updated in the e-way bill.
\n(5A) The consignor or the recipient, who has furnished the information in Part A of FORM
\nGST EWB-01, or the transporter, may assign the e-way bill number to another registered or
\nenrolled transporter for updating the information in Part B of FORM GST EWB-01 for
\nfurther movement of the consignment:
\n3
\nTripura Gazette, Extraordinary Issue, March <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntransportation of goods by railways, air and vessel, shall, in respect of inter-State supply,
\ngenerate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or
\ndelivery challan, as the case may be, and may also generate a consolidated e-way bill in
\nFORM GST EWB-02 on the common portal prior to the movement of goods:
\nProvided that where the goods to be transported are supplied through an e-commerce
\noperator or a courier agency, the information in Part A of FORM GST EWB-01 may be
\nfurnished by such e-commerce operator or courier agency.
\n(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to
\nthe registered supplier on the common portal who may utilize the same for furnishing the
\ndetails in FORM GSTR-1:
\nProvided that when the information has been furnished by an unregistered supplier or
\nan unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the
\nmobile number or the e-mail is av<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.
\n3.
\nFor every 100 km. or part thereof thereafter
\nUpto 20 km
\n4.
\nFor every 20 km. or part thereof thereafter
\nValidity period
\n(3)
\nOne day in cases other than Over
\nDimensional Cargo
\nOne additional day other than Over
\nDimensional Cargo
\nOne day in case of Over
\nDimensional Cargo
\nOne additional day in case of Over
\nDimensional Cargo:
\nProvided that the Commissioner may, on the recommendations of the Council, by
\nnotification, extend the validity period of an e-way bill for certain categories of goods as
\nmay be specified therein:
\nProvided further that where, under circumstances of an exceptional nature, including
\ntrans-shipment, the goods cannot be transported within the validity period of the e-way bill,
\nthe transporter may extend the validity period after updating the details in Part B of FORM
\nGST EWB-01, if required.
\nExplanation 1.-For the purposes of this rule, the “relevant date” shall mean the date on
\nwhich the e-way bill has been generated and the period of vali<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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, or the time of delivery of goods
\nwhichever is earlier, it shall be deemed that he has accepted the said details.
\n(13) The e-way bill generated under this rule or under rule 138 of the Central Goods and
\nServices Tax Rules or the Goods and Services Tax Rules of any State or Union territory
\nshall be valid in the State.
\n5
\nTripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
\ngenerated\u20ac\u2022
\n(a) where the goods being transported are specified in Annexure;
\n(b) where the goods are being transported by a non-motorised conveyance;
\n(c) where the goods are being transported from the customs port<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the Act;
\n(h) where the goods are being transported\u2014
\n(i) under customs bond from an inland container depot or a container freight
\nstation to a customs port, airport, air cargo complex and land customs station, or
\nfrom one customs station or customs port to another customs station or customs
\nport, or
\n(ii) under customs supervision or under customs seal;
\n(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
\n(j) where the goods being transported are exempt from tax under notification No.
\n7\/2017-State Tax (Rate), dated 29th June 2017 published in the Tripura Gazette,
\nExtraordinary Issue, vide number 226 dated the 29th June, 2017 as amended from
\ntime to time and notification No. 26\/2017-State Tax (Rate), dated the 26th
\nSeptember, 2017 published in the Tripura Gazette, Extraordinary Issue, vide
\nnumber 351 dated the 7th October, 2017as amended from time to time;
\n(k) where the goods being transport<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmay be.
\nS. No.
\n(1)
\nANNEXURE
\n[(See rule 138 (14)]
\nDescription of Goods
\n(2)
\n1.
\n2.
\nLiquefied petroleum gas for supply to household and non
\ndomestic exempted category (NDEC) customers
\nKerosene oil sold under PDS
\n3.
\nPostal baggage transported by Department of Posts
\nNatural or cultured pearls and precious or semi-precious
\n4.
\n(Chapter 71)
\n5.
\nJewellery, goldsmiths' and silversmiths' wares and other
\narticles (Chapter 71)
\n6.
\nCurrency
\n7.
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and worked coral (9601)”;
\n(iii) for rule 138A, the following rule shall besubstituted, namely:-
\n“138A. Documents and devices to be carried by a person-in-charge of a
\nconveyance.-(1) The person in charge of a conveyance shall carry-
\n(a) the invoice or bill of supply or delivery challan, as the case may be; and
\n(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form
\nor mapped to a Radio Frequency Identification Device em<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto the conveyance and map the e-way bill to the Radio Frequency Identification
\nDevice prior to the movement of goods.
\n(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where
\ncircumstances so warrant, the Commissioner may, by notification, require the person-
\nin-charge of the conveyance to carry the following documents instead of the e-way
\nbill
\n(a) tax invoice or bill of supply or bill of entry; or
\n(b) a delivery challan, where the goods are transported for reasons other than by way
\nof supply.”;
\n(iv) for rule 138B, the following rule shall be substituted, namely:-
\n“138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
\nempowered by him in this behalf may authorize the proper officer to intercept any
\nconveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-
\nState movement of goods.
\n(2) The Commissioner shall get Radio Frequency Identification Device readers inst<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGST EWB-03 shall be recorded within three days of such inspection.
\n(2) Where the physical verification of goods being transported on any conveyance has been
\ndone during transit at one place within this State or in any other State or Union territory, no
\nfurther physical verification of the said conveyance shall be carried out again in this State,
\nunless a specific information relating to evasion of tax is made available subsequently.\u201d;
\n(vi) for rule 138D, the following rule shall be substituted, namely:-
\n“138D. Facility for uploading information regarding detention of vehicle.-Where a
\nvehicle has been intercepted and detained for a period exceeding thirty minutes, the
\ntransporter may upload the said information in FORM GST EWB-04 on the common
\nportal.”;
\n(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM
\nGST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNumber or Forwarding Note number or Parcel way bill number issued by railways or
\nAirway Bill Number or Bill of Lading Number.
\n4. Place of Delivery shall indicate the PIN Code of place of delivery.
\n5. Place of dispatch shall indicate the PIN Code of place of dispatch.
\n6. Where the supplier or the recipient is not registered, then the letters “URP” are to be
\nfilled-in in column A.1 or, as the case may be, A.3.
\n7. Reason for Transportation shall be chosen from one of the following:-
\nCode
\n1
\nDescription
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\nSKD or CKD
\nRecipient not known
\n5
\n6
\nLine Sales
\n10
\n7
\nTripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\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
\nPart A
\nName of the Officer
\nP<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndetention
\nPeriod of detention
\nName of Officer in-charge (if known)
\nDate
\nTime
\nIRN:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name,
\nif any
\nFORM GST INV – 1
\n(See rule 138A)
\nGeneration of Invoice Reference Number
\nDate:
\n13
\nTripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
\nAddress
\nSerial No. of Invoice
\nDate of Invoice
\nDetails of Recipient (Billed to)
\nDetails of Consignee (Shipped
\nto)
\nGSTIN or UIN, if
\navailable
\nName
\nAddress
\nState (name and code)
\nType of supply \u2013
\nB to B supply
\n\u00e2\u0153\u201c
\nB to C supply
\nAttracts Reverse Charge
\nS
\nDescri
\nrl. ption
\nN of
\n0.
\nGoods
\nAttracts TCS
\n.
\nGSTIN of operator
\nAttracts TDS
\nGSTIN of TDS Authority
\nExport
\nSupplies made to.SEZ
\nDeemed export
\nHSN
\nQt U
\nPri
\nce
\n(p
\nEget se
\nDE
\ny. nit
\ner
\nun
\nit)
\nCentral
\ntax
\n\u00ce\u00a4\u00ce\u00bf
\nState or
\nUnion
\nterritor
\nIntegrat
\nCess
\ned tax
\nDisco Tax
\ntal
\ny tax
\nunt, able
\nval
\nif any valu
\nue
\ne
\nA
\nA
\nA
\nA
\nR
\nR
\nR
\nmt
\nmt
\nmt R
\nint
\nat
\nat
\nat
\nat
\ne
\ne
\ne
\ne
\n14
\nT<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfollowing shall be substituted, namely:-
\n“DECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare
\nthat I have not availed any drawback of central excise duty\/service tax\/central tax on
\ngoods or services or both and that I have not claimed refund of the integrated tax paid on
\nsupplies in respect of which refund is claimed.
\n15
\nTripura Gazette, Extraordinary Issue, March 21, 2018 A. D.
\nSignature
\nName –
\nDesignation\/Status”.
\nBy order of the Governor,
\n21\/3\/1
\n(Dr. B. Kaur, IAS)
\nJoint Secretary.
\nFinance Department
\nGovernment of Tripura
\n18
\nNote: The principal rules were published in the Tripura Gazette, Extraordinary Issue vide
\nnotification No.F.1-11(91)-TAX\/GST\/2017 dated 22nd June, 2017, published vide number
\n206, dated 22nd June, 2017 and last amended vide notification No.F.1-11(91)-TAX\/GST\/2018
\ndated 22nd February, 2018, published vide numb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n