The Tripura State Goods and Services Tax (Fifth Amendment) Rules. 2017.
F.1-11(100)-TAX\/GST\/2017 Dated:- 19-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
Government of Tripura
\nFinance Department
\n(Taxes & Excise)
\nNo. F.1-11(100)-TAX\/GST\/2017
\nDated, Agartala, the 19th August, 2017.
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017). the State Government hereby makes the following rules further to amend the. Tripura Stale Goods and Services Tax Rules, 2017, namely: –
\n(1) These rules may be called the Tripura State Goods and Services Tax (Fifth Amendment) Rules. 2017.
\n(2) Save as provided. they shall come into force on the date their publication in the Official Gazette.
\n=============
\nDocument 1No. 298
\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
\nAgart<\/p>\n
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For full text:-Visit the Source <\/a><\/p>\n
\n“said form”, the words “or after receiving a recommendation from the Ministry of
\nExternal Affairs, Government of India” shall be inserted;
\n(iii) in rule 40, with effect from the 1 day of July. 2017, in sub-rule (1), for clause
\n(b), the following shall be substituted, namely:-
\n“(b) the registered person shall within a period of thirty days from the date of
\nbecoming eligible to avail the input tax credit under sub-section (1) of section
\n18, or within such further period as may be extended by the Commissioner by a
\nnotification in this behalf, shall make a declaration, electronically, on the
\ncommon portal in FORM GST ITC-01 to the effect that he is eligible to avail
\nthe input tax credit as aforesaid:
\nProvided that any extension of the time limit notified by the
\nCommissioner of Central tax shall be deemed to be notified by the
\nCommissioner.”:
\n(iv) after rule 44, the following rule shall be inserted, namely:-
\n“44A. Manner of reversal of credit of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words
\n“specify that”, the words “specify the manner and conditions subject to which the”
\nshall be substituted;
\n(vi) in rule 87,-
\n(a) in sub-rule (2). the following shall be inserted, namely:-
\n“Provided that the challan in FORM GST PMT-06 generated at the
\ncommon portal shall be valid for a period of fifteen days.
\nProvided further that a person supplying online information and
\ndatabase access or retrieval services from a place outside India to a non-
\ntaxable online recipient referred to in section 14 of the Integrated Goods and
\nServices Tax Act, 2017 (13 of 2017) may also do so through the Board's
\npayment system namely, Electronic Accounting System in Excise and Service
\nTax from the date to be notified by the Board.”;
\n(b) in sub-rule (3). for the second proviso. the following proviso shall be
\nsubstituted, namely:-
\n“Provided further that a person supplying online information and
\ndatabase<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForm shall be substituted. namely:-
\n2
\nTripura Gazette, Extraordinary Issue, August 19, 2017 A. D.
\n“Form GST REG-13
\n[See Rule 17]
\nApplication\/Form for grant of Unique Identity Number (UIN) to UN Bodies\/ Embassies
\n(i) T
\nName of the Entity
\n\/others
\nState\/UT –
\nPART A
\n(ii)
\nPermanent Account Number (PAN) of entity (Not applicable for entities
\nspecified in clause (a) of sub-section (9) of section 25 of the Act)
\n(iii) Name of the Authorised Signatory
\n(iv)
\nPAN of Authorised Signatory
\n(Not applicable for entities specified in clause (a) of sub-section (9) of
\nsection 25 of the Act)
\nEmail Address of the Authorised Signatory
\n(V)
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nDistrict –
\n1. Type of Entity (Choose one)
\n2. Country
\nPART B
\nUN Body
\nEmbassy
\nOther Person
\n2A. Ministry of External Affairs, Government of
\n3.
\nIndia Recommendation (if applicable)
\nNotification details
\n4. Address of the entity in State
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village
\nBlock Taluka\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIFSC
\nBank Name
\nBranch Address
\nDocuments Uploaded
\nThe authorized person who is in possession of the documentary evidence shall upload the
\nscanned copy of such documents including the copy of resolution \/ power of attorney.
\nauthorizing the applicant to represent the entity.
\nOr
\n4
\nOr
\nTripura Gazette, Extraordinary Issue, August 19, 2017 A. D.
\n11.
\nThe proper officer who has collected the documentary evidence from the applicant shall
\nupload the scanned copy of such documents including the copy of resolution \/ power of
\nattorney, authorizing the applicant to represent the UN Body\/Embassy etc. in India and link it
\nalong with the UIN generated and allotted to respective UN Body\/ Embassy etc.
\nVerification
\nI hereby solemnly affirm und declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace: (Signature)
\nDate:
\nPlace:
\nDate:
\nName of Authorized Person:
\n(Signature)
\nName of Proper Officer:
\nDesi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n