Tripura State Goods and Service Tax (Sixth Amendment) Rules, 2017.
F.1-11(91)-TAX\/GST\/2017(Part-V) Dated:- 6-9-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nNO. F.1-11(91)-TAX\/GST\/2017(Part-V)
\nDated, Agartala, the 6th September, 2017.
\nNOTIFICATION
\nDownload Pdf
\n=============
\nDocument 1No. 320
\nTRIPURA
\nRegistered No. N. E. 930.
\nGAZETTE
\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
\nPublished by Authority
\nEXTRAORDINARY ISSUE
\nAgartala, Wednesday, September 6, 2017 A. D. Bhadra 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)
\nDated, Agartala, the 6th September, 2017.
\nNOTIFICATION
\nNO.F.1-11(91)-TAX\/GST\/2017(Part-V)
\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 Stat<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ith the provisions of rule 122 of the Central Goods and Services Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e supplied = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to the movement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l has been generated and each day shall be counted as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sects = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n helt. cooked by steaming or by boiling in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Leguminous vegetables, shelled or unshelled, fresh or chilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n atermelons). fresh. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 90 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sold in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 5. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecious or semi- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng documents instead of the e-way bill- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n information regarding detention of vehicle.-Where a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lty payable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rticulars of Principal Place of Business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nDECLARATION [rule 89(2)(f)}] solemnly affirm = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n efund = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nservices = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egrated goods and services tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Tripura State Goods and Service Tax (Sixth Amendment) Rules, 2017.F.1-11(91)-TAX\/GST\/2017(Part-V) Dated:- 6-9-2017 Tripura SGSTGST – StatesTripura SGSTTripura SGSTGOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO. F.1-11(91)-TAX\/GST\/2017(Part-V) Dated, Agartala, the 6th September, 2017. NOTIFICATION Download Pdf ============= Document 1No. 320 TRIPURA Registered No. N. E. 930. GAZETTE \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 Published by Authority EXTRAORDINARY ISSUE Agartala, … Continue reading “Tripura State Goods and Service Tax (Sixth 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-7751","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7751","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=7751"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7751\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nRules. 2017.:
\nIV. for rule 123, the following rule shall be substituted, namely:-
\n123. Constitution of the Standing Committee and Screening Committee. The
\nconstitution of the Standing Committee and Screening Committee shall be in
\naccordance with the provisions of rule 123 of the Central Goods and Services Tax
\nRules, 2017″:
\nV. for rule 124. the following rule shall be substituted. namely:-
\n“124. Appointment, salary, allowances and other terms and conditions of service
\nof the Chairman and Members of the Authority. The appointment. salary,
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nallowances and other terms and conditions of service of the Chairman and Members
\nof the Authority shall be in accordance with the provisions of rule 124 of the Central
\nGoods and Services Tax Rules. 2017.”;
\nVI. for rule 125, the following rule shall be substituted, namely:-
\n*125. Secretary to the Authority. The Secretary to t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii)
\ndue to inward supply from an unregistered person.
\nshall, before commencement of such movement. furnish information relating to the said
\ngoods in Part A of FORM GST EWB-01. electronically, on the common portal.
\n(2) Where the goods are transported by the registered person as a consignor or the
\nrecipient of supply as the consignee, whether in his own conveyance or a hired one or by
\nrailways or by air or by vessel. the said person or the recipient may generate the e-way
\nbill in FORM GST EWB-01 electronically on the common portal after furnishing
\ninformation in Part B of FORM GST EWB-01.
\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed
\nover to a transporter for transportation by road, the registered person shall furnish the
\ninformation relating to the transporter in Part B of FORM GST EWB-01 on the
\ncommon portal and the e-way bill shall be generated by the transporter on the said portal
\non the basis of the information furnished by the registe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby an unregistered supplier to a recipient who is registered, the movement shall be said to
\nbe caused by such recipient if the recipient is known at the time of commencement of the
\nmovement of goods.
\nExplanation 2.-The information in Part A of FORM GST EWB-01 shall be
\nfurnished by the consignor or the recipient of the supply as consignee where the goods
\nare transported by railways or by air or by vessel.
\n(4)Upon generation of the e-way bill on the common portal. a unique e-way bill number
\n(EBN) shall be made available to the supplier, the recipient and the transporter on the
\ncommon portal.
\n(5) Any transporter transferring goods from one conveyance to another in the course of
\ntransit shall. before such transfer and further movement of goods, update the details of
\nconveyance in the e-way bill on the common portal in FORM GST EWB-01:
\nProvided that where the goods are transported for a distance of less than ten
\nkilometres within the State from the place of business of the transp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\n(8) The information furnished in Part A of FORM GST EWB-01 shall be made
\navailable to the registered supplier on the common portal who may utilize the same for
\nfurnishing details in FORM GSTR-1:
\nProvided that when the information has been furnished by an unregistered supplier in
\nFORM GST EWB-01. he shall be informed electronically, if the mobile number or the
\nc-mail is available.
\n(9) Where an e-way bill has been generated under this rule, but goods are either not
\ntransported or are not transported as per the details furnished in the e-way bill, the e-way
\nbill may be cancelled electronically on the common portal, either directly or through a
\nFacilitation Centre notified by the Commissioner, 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.
\n(10)
\nAn e-way bill or a consol<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntwenty-four hours.
\n(11)
\nThe details of e-way bill generated under sub-rule (1) shall be made available
\nto the recipient, if registered, on the common portal, who shall communicate his
\nacceptance or rejection of the consignment covered by the e-way bill.
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\n(12)
\nWhere the recipient referred to in sub-rule (11) does not communicate his
\nacceptance or rejection within seventy two hours of the details being made available to
\nhim on the common portal, it shall be deemed that he has accepted the said details.
\n(13)
\nThe e-way bill generated under rule 138 of the Central Goods and Services
\nTax Rules or Goods and Services Tax Rules of any other State shall be valid in the State.
\nNotwithstanding anything contained in this rule, no e-way bill is required to be
\n(14)
\ngenerated
\n(a)
\nwhere the goods being transported are specified in Annexure:
\n(b)
\nwhere the goods are being transported by a no<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMeat of bovine animals, fresh and chilled.
\nMeat of bovine animals frozen (other than frozen and put up
\nin unit container]
\nMeat of swine. fresh. chilled or frozen [other than frozen and
\nput up in unit container]
\nMeat of sheep or goats. Iresh, chilled or frozen [other than
\nfrozen and put up in unit container
\nMeat of horses. asses. mules or hinnies, fresh, chilled or
\nfrozen [other than frozen and put up in unit container]
\nEdible offal of bovine animals, swine, sheep. goats, horses.
\nasses, mules or hinnies. fresh. chilled or frozen [other than
\n5
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n(2)
\n13.
\n0207
\n14.
\n0208
\n15.
\n0209
\n16.
\n0209
\n17.
\n0210
\n18.
\n19.
\n0301
\n20.
\n0302
\n21.
\n0304
\n22.
\n0306
\n23.
\n0307
\n24.
\n0308
\n25.
\n0401
\n26.
\n27.
\n0403
\n0406
\n28.
\n0407
\n29.
\n0409
\n30.
\n0501
\n31.
\n0506
\nDescription of Goods
\n(3).
\nfrozen and put up in unit container]
\nMeat and edible offal, of the poultry of heading 0105. fresh.
\nchilled or frozen (other than<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwater live. fresh or chilled.
\nMolluscs, whether in shell or not, live. fresh, chilled: aquatic
\ninvertebrates other than crustaceans and molluscs, live, fresh
\nor chilled.
\nAquatic invertebrates other than crustaceans and molluscs.
\nlive. fresh or chilled.
\nFresh milk and pasteurised milk. including separated milk.
\nmilk and cream, not concentrated nor containing added sugar
\nor other sweetening matter, excluding Ultra High Temperature
\n(UHT) milk
\nCurd: Lassi: Butter milk
\nChena or paneer. other than put up in unit containers and
\nbearing a registered brand name:
\nBirds' eggs, in shell. fresh. preserved or cooked
\nNatural honey, other than put up in unit container and bearing
\na registered brand name
\nlunan hair. unworked, whether or not washed or scoured:
\nwaste of human hair
\nAll goods i.e. Bones and horn-cores, unworked, defatted.
\n6
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n(2)\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOther vegetables, fresh or chilled.
\nDried vegetables. whole, cut. sliced. broken or in powder. but
\nnot further prepared.
\nDried leguminous vegetables, shelled. whether or not skinned
\nor split.
\nsweet
\nManioc. arrowroot. salep. Jerusalem artichokes.
\npotatoes and similar roots and tubers with high starch or inulin
\ncontent, fresh or chilled: sago pith.
\n[Coconuts. fresh or dried. whether or not shelled or peeled
\nBrazil nuts, fresh, whether or not shelled or peeled
\nOther nuts, Other nuts, fresh such as Almonds, Hazelnuts or
\nfilberts (Coryius spp.). walnuts, Chestnuts (Castanea spp.).
\nPistachios, Macadamia nuts. Kola nuts (Cola spp.). Areca
\nnuts. fresh, whether or not shelled or peeled
\nBananas. including plantains. fresh or dried
\nDates. figs. pineapples. avocados. guavas. mangoes and
\nmangosteens, fresh.
\nCitrus fruit, such as Oranges. Mandarins (including tangerines
\nand satsumas): clementines. wilkings and similar citrus
\nhybrids. Gra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAll goods of seed quality
\nCoffee beans. not roasted
\nUnprocessed green leaves of tea
\nSeeds of anise, badian, fennel, coriander. cumin or caraway:
\njuniper berries (of seed quality
\nFresh ginger, other than in processed form
\nFresh turmeric, other than in processed form
\nWheat and meslin (other than those put up in unit container
\nand bearing a registered brand name]
\nRye (other than those put up in unit container and bearing a
\nregistered brand name]
\nBarley [other than those put up in unit container and bearing a
\nregistered brand name]
\nOats [other than those put up in unit container and bearing a
\nregistered brand name]
\nMaize (corn) [other than those put up in unit container and
\nbearing a registered brand name]
\nRice (other than those put up in unit container and bearing a
\nregistered brand name]
\nGrain sorghum fother than those put up in unit container and
\nbearing a registered brand name]
\nBuckwheat, millet and canary seed; other cereals such as
\nJawar. Bajra. Ragi] [other than <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription of Goods
\n(3)
\n(pulses) [other than guar meal 1106 10 10 and guar gum
\nrefined split 1106 10 901, of sago or of roots or tubers of
\nheading 0714 or of the products of Chapter 8 i.e. of tamarind,
\nof singoda, mango flour, etc. [other than those put up in unit
\ncontainer and bearing a registered brand name]
\nAll goods of seed quality
\nSoya beans, whether or not broken, of seed quality.
\nGround-nuts, not roasted or otherwise cooked, whether or not
\nshelled or broken, of seed quality.
\nLinseed, whether or not broken. of seed quality.
\nRape or colza seeds. whether or not broken, of seed quality.
\nSunflower seeds, whether or not broken, of seed quality.
\nOther oil seeds and oleaginous fruits (i.e. Palm nuts and
\nkernels, cotton seeds. Castor oil seeds. Sesamum seeds.
\nMustard seeds, Saffower (Carthamustinctorius) seeds, Melon
\nseeds. Poppy seeds. Ajams. Mango kernel, Niger seed,
\nKokam) whether or not broken. of seed quality.
\nSeeds. fruit and spores, of a kind used for sowing.
\nHop cones, fresh.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsealed container!
\nNon-alcoholic Toddy. Neera including date and palm neera
\nTender coconut water other than put up in unit container and
\n9
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n(2)
\n101.
\n2302.2304,
\n2305, 2306.
\n2308, 2309
\n102.
\n2501
\n103.
\n2835
\n104.
\n3002
\n105.
\n3006
\n106.
\n3101
\n107.
\n3304
\n108.
\n3825
\n109.
\n3926
\n110.
\n4014
\n111.
\n4401
\n112.
\n4402
\n113.
\n4802 \/ 4907
\n114.
\n4817\/4907
\n115.
\n48\/4907
\n116.
\n4907
\n117.
\n4901
\n118.
\n4902
\n119.
\n4903
\n120.
\n4905
\nDescription of Goods
\n(3)
\nbearing a registered brand name
\nAquatic feed including shrimp feed and prawn feed, poultry
\nfeed and cattle feed. including grass. hay and straw.
\nsupplement andhusk of pulses, concentrates andadditives.
\nwheat bran and de-oiled cake
\nSalt. all types
\nDicalcium phosphate (DCP) of animal feed grade conforming
\nto IS specification No.5470: 2002
\nHuman Blood and its components
\nAll types of contraceptives
\nAll goods and organic manure [other than put up in unit
\nconta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5102
\n126.
\n5103
\nFine or coarse animal hair, not carded or combed
\nWaste of wool or of fine or coarse animal hair
\n127.
\n52
\n128.
\n52
\n129.
\n5303
\n130.
\n5305
\nGandhi Topi
\nKhadi yarn
\nJute fibres. raw or processed but not spun
\nCoconut, coir fibre
\n10
\n10
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n(2)
\n131.
\n63
\n132.
\n6703
\n133.
\n134.
\n135.
\n7018
\n8201
\n6912 00 40
\nIndian National Flag
\nDescription of Goods
\n(3)
\nHuman hair, dressed, thinned, bleached or otherwise worked
\nEarthen pot and clay lamps
\nGlass bangles (except those made from precious metals)
\nAgricultural implements manually operated or animal driven
\ni.e. Hand tools, such as spades, shovels, mattocks, picks, hoes.
\nforks and rakes: axes, bill hooks and similar hewing tools;
\nsecateurs and pruners of any kind: scythes, sickles, hay
\nknives. hedge shears, timber wedges and other tools of a kind
\nused in agriculture, horticulture or forestry.
\nAmber charkha
\nHandloom weaving machinery\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprecious stones: precious metals and metals clad with
\nprecious metal (Chapter 71)
\nJewellery. goldsmiths and silversmiths wares and
\nother articles (Chapter 71)
\nCurrency
\n11
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nS.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n153.
\n154.
\n(2)
\n(3)
\nUsed personal and household effects
\nCoral. unworked (0508) and worked coral (9601):
\n(iii) in the principal rules, after rule 138. the following shall be inserted. namely:-
\n“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-
\n(1) The person in charge of a conveyance shall carry
\n(a)
\nthe invoice or bill of supply or delivery challan. as the case may be: and
\n(b)
\na copy of the e-way bill or the e-way bill number, either physically or mapped
\nto a Radio Frequency Identification Device embedded on to the conveyance in such
\nmanner as may be notified by the Commissioner.
\n(2) A registered person may obtain an Invoice Referenc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nway of supply.
\n138B. Verification of documents and conveyances.-(1) The Commissioner or an officer
\nempowered by him in this behalf may authorise the proper officer to intercept any
\nconveyance to verify the e-way bill or the e-way bill number in physical form for all inter-
\nState and intra-State movement of goods.
\n(2) The Commissioner shall get Radio Frequency Identification Device readers installed
\nat places where the verification of movement of goods is required to be carried out and
\n12
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nverification of movement of vehicles shall be done through such device readers where the
\ne-way bill has been mapped with the said device.
\n(3) The physical verification of conveyances shall be carried out by the proper officer as
\nauthorised by the Commissioner or an of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\nFORM GST EWB-01
\n(See rule 138)
\nE-Way Bill
\nPART-A
\nA.l
\nGSTIN of Recipient
\nA.2 Place of Delivery
\nA.3 Invoice or Challan Number
\nA.4 Invoice or Challan Date
\nA.5 Value of Goods
\nA.6 HSN Code
\nA.7 Reason for Transportation
\nA.8 Transport Document Number
\nPART-B
\nB. Vehicle Number
\nNotes:
\n1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
\nhaving annual turnover upto five crore rupees in the preceding financial year and at
\nfour digit level for taxpayers having annual turnover above five crore rupees in the
\npreceding financial year.
\n13
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\n2. Transport Document number indicates Goods Receipt Number or Railway Receipt
\nNumber or Airway Bill Number or Bill of Lading Number.
\n3. Place of Delivery<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\n15
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nE-Way Bill Number
\nFORM GST EWB-04
\n(See rule 138D)
\nReport of detention
\nApproximate Location
\nof detention
\nPeriod of detention
\nName of Officer in- (if known)
\ncharge
\nDate
\nTime
\n16
\nST.
\nNo.
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nIRN:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name, if any
\nAddress
\nFORM GST INV – 1
\n(See rule 138A)
\nGeneration of Invoice Reference Number
\nDate:
\nSerial No. of Invoice
\nDate of Invoice
\nGSTIN or UIN. if
\navailable
\nName
\nAddress
\nDetails of Recipient (Billed to) Details of Consignee (Shipped to)
\nState (name and code)
\nType of supply
\nB to B supply
\nB to C supply
\nAttracts Reverse Charge
\nAttracts TCS
\nGSTIN of operator
\nAttracts TDS
\nGSTIN of TDS Authority
\nExport
\nSupplies made to SEZ
\nDeemed export
\nQty. Uni Price Tota Discoun
\nDescription HS
\nof Cloods N
\n1 (per
\nunit) valu
\n1. if any
\nTaxabl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(et)
\nAddress
\nBuilding No. or Flat No.
\nName of the
\nPremises or Building
\nCity or Town or Locality or
\nVillage
\nDistrict
\nState
\n(ii) Partnership
\n(iv) Others
\nFloor No.
\nRoad or Street
\nTaluka or Block
\nPIN Code
\n1 Longitude
\nLatitude
\n(h) Contact Information (the email address and mobile number will be used for authentication
\nEmail Address
\nTelephone STD
\n18
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nMobile Number
\n(C) Nuture of premises
\nOwn
\nLeased
\n6.
\nRented
\nFax
\nSTD
\nConsent
\nShared
\nOthers (specify)
\nDetails of additional place of business Add for additional place(s) of business, if any(Fill up
\nthe same information as in item 5 [(a), (b). and (c)|
\n7.
\nConsent
\nI on behalf of the holder of Aadhaar number
\n give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
\npurpose of authentication. “Goods and Services Tax Network” has informed me that identity
\ninformation would only be used for validating identity of the Aadha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct
\nTax
\nInterest Penalty
\nFees
\nOthers
\nTotal
\nRefund Claimed
\n(Rs.)
\nCentral tax
\nState \/ UT
\nlax
\nIntegrated tax
\nCess
\nTotal
\nGrounds of
\n(a)
\nrefund claim
\n(select from drop
\n30
\n(b)
\nExcess balance in Electronic Cash Ledger
\nExports of services- with payment of tax
\n(c)
\nExports of goods \/ services- without payment of tax (accumulated
\ndown)
\nJTC)
\n(d)
\nOn account of order
\nSr.
\nType of order Order
\nOrder Order
\nPayment
\nNo.
\nno.
\ndate
\nIssuing
\nreference
\nAuthority
\nno.. if
\nany
\n(e)
\n(D)
\n(i)
\nAssessment
\n(ii)
\nProvisional
\nassessment
\n(iii)
\nAppeal
\n(iv)
\nAny other
\norder
\n[(specify)
\nITC accumulated due to inverted tax structure
\nclause (ii) of first proviso to section 54(3)]
\nOn account of supplies made to SEZ. unit\/ SEZ developer
\n(with payment of tax)
\n(g)
\nOn account of supplies made to SEZ unit\/ SEZ developer
\n(without payment of tax)
\n(h)
\nRecipient of deemed export
\n(i)
\nTax paid on a supply which is not provided, either wholly or
\npartially, and for which invoice has not been issued (tax paid on
\nadvance payment)
\n(j)
\n(k)
\n(1)
\nTax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered
\nunder this refund claim.
\nSignature
\nName
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(g)|
\n(For recipients of deemed export)
\nI hereby declare that the refund has been claimed only for those invoices which have been
\nreported in statement of inward supplies filed in Form GSTR-2 for the tax period for which
\nrefund is being claimed and the amount does not exceed the amount of input tax credit
\navailed in the valid return filed for the said tax period.
\nSignature
\nName
\nDesignation \/ Status
\n21
\n24
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nSELF-DECLARATION [rule 89(2)(1)|
\n(Applicant) having GSTIN\/ temporary id<\/p>\n
\nand certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest.
\nor any other amount for the period from10-. claimed in the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namount to be claimed
\n[(1\u00c3\u20144+3)-2]
\n22
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nStatement-2 [rule 89(2)(c)|
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\nSr. No.
\nNo.
\nInvoice details
\nDate
\nValue
\nIntegrated tax
\nTaxable Amt.
\nvalue
\nBRC\/FIRC
\nNo. Date
\nIntegrated tax Integrated
\nNet
\ninvolved in tax involved Integrated |
\ndebit note, if in credit
\ntax
\n12345678 any note, if any (6+9-10)
\nStatement-3 (rule 89(2)(b) and 89(2)(c)]
\nRefund Type:Export without payment of tax (accumulated ITC)
\n(Amount in Rs.)
\nSr. No.
\nNo.
\nInvoice details
\nDate
\nValue
\nGoods Shipping bill Bill of export
\nServices Port code No. Date
\nEGM Details BRC\/FIRC
\nRef No. Date No.
\nDate
\n(G\/S)
\n5
\n8
\n9
\n10
\n11
\n12
\nStatement-3A rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC)- calculation of refund
\namount
\n(Amount in Rs.)
\nTurnover of zero rated
\nsupply of goods and
\nservices
\nNet input tax
\ncredit
\nAdjusted total
\nturnover
\nRefund amount
\n(1-2-3)
\nStatement-4 [rule 89(2)(d) and 89(2)(e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAdjusted total
\nRefund amount
\nturnover
\n(1\u00c3\u20142-3)
\nStatement-6 [rule 89(2)(j)|
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
\nversa)
\nOrder Details (issued in pursuance of sections 77 (1) and (2). if any: Order No: Order
\nDate:
\n(Amount in Rs.)
\nGSTIN\/Details of invoices covering transaction considered as intra State Transaction which were held inter State\/
\nUIN
\n\/inter-State transaction earlier
\nintra-State supply subsequently
\nName
\nInvoice details
\n(in case
\nB2C)
\ntax
\ntax UT
\nSupply
\nNo. Date Value Taxable
\ntax
\nIntegrated Central State\/ Cess Place of Integrated Central State\/ Cess Place of
\nSupply
\nUT
\ntax
\ntax
\ntax
\nValue
\n2 3 4 5 6 7 8 9 10 11 12 13 14 15
\n24
\nTripura Gazette, Extraordinary Issue, September 6, 2017 A. D.
\nStatement-7 |rule 89(2)(k)}
\nRefund Type: Excess payment of tax, if any in case of last return filed.
\n(Amount in Rs.)
\nTax period
\nARN of
\nreturn
\nDate of
\nfiling
\nTax Payable
\nIntegrated tax
\nCentral
\nState\/
\nCess
\nreturn
\ntax
\nUT tax
\n6
\n7
\nAnnexu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInput tax credit
\nPlace of Supply (Respective State)
\n(g) SEZ:
\nSpecial Economic Zone
\n(h) Temporary ID:
\nTemporary Identification Number
\n(i) UIN:
\nUnique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through
\nreturn or by filing application.
\n3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
\napplication.
\n4. Acknowledgement in FORM GST, RFD-02 will be issued if the application is found
\ncomplete in all respects.
\n5. Claim of refund on export of goods with payment of IGST shall not be processed through
\nthis application.
\n6. Bank account details should be as per registration data. Any change in bank details shall
\nfirst be amended in registration particulars before quoting in the application.
\n7. Declaration shall be filed in cases wherever required.
\n8. “Net input tax credit' means input tax credit availed on inputs during the relevant period
\nfor the purpose of Statement-1 and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n