Notification regarding the TSGST (Twelfth Amendment) Rules, 2017
NO.F.1-11(91)-TAX\/GST\/2017(Part) Dated:- 22-11-2017 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)
\nDated, Agartala, the 22nd November, 2017.
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Tripura State Goods and Service Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Tripura State Goods and Service Tax (Twelfth Amendment) Rules, 2017.
\n(2) They shall come into force on the date of their publication in the Official Gazette.
\n2. In the Tripura State Goods and Services Tax Rules, 2017,-
\n(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
\n “Explanation – For the purposes of rule 42 and t<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Form as appended to these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Joint or Deputy Commissioner; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ber 22, 2017 A. D. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supplies made to SEZ unit \/SEZ developer without payment of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notification regarding the TSGST (Twelfth Amendment) Rules, 2017NO.F.1-11(91)-TAX\/GST\/2017(Part) Dated:- 22-11-2017 Tripura SGSTGST – StatesTripura SGSTTripura SGSTGOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX\/GST\/2017(Part) Dated, Agartala, the 22nd November, 2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Service Tax Act, 2017 (Tripura Act No. 9 of … Continue reading “Notification regarding the TSGST (Twelfth 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-9492","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9492","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=9492"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9492\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(iv) after rule 107, the following rule shall be inserted, namely:-
\n “107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
\n(v) after rule 109, the following rule shall be inserted, namely:-
\n “109A. Appointment of Appellate <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (c) the Additional Commissioner (Appeals where such decision or order is passed by the Assistant Commissioner or Superintendent,
\n within six months from the date of communication of the said decision or order.”;
\n(vi) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
\nPDF Download
\n=============
\nDocument 1Tripura Gazette, Extraordinary Issue, November 22, 2017 A. D.
\n“FORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
\ncollector and other registered taxable person)
\n1.
\nGSTIN\/Temporary
\nID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period
\nFrom
\nTo
\n(if applicable)
\n6.
\nAmount of Refund
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nClaimed (Rs.)
\nCentral tax
\nState \/ UT tax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of Refund
\n(a)
\nClaim (select from
\ndrop down)
\n(b)
\n(c)
\n(d)
\n(e)
\nExcess balance in Electronic Cash Ledger
\nExport<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName
\n–
\nDesignation Status
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the
\ninput tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION [rule 89(2)(1)]
\n(Applicant) having GSTIN\/ temporary Id-, solemnly affirm and certify that in
\nrespect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount for the period from-
\nto-
\nclaimed in the refund application, the incidence of such tax and interest has not been passed on to any other
\nperson.
\nSignature
\nName –
\nDesignation Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause
\n(b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n8. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above
\ni<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated
\nNet input tax credit Adjusted total
\nsupply of goods and services
\nturnover
\n2
\n3
\nRefund amount
\n(1\u00c3\u20142\u00c3\u00b73)
\n5
\na. Refund
\namount
\nclaimed
\nb. Refund
\nSanction
\ned on
\nprovisio
\nnal basis
\nc. Remaini
\nng
\nAmount
\nn
\nTripura Gazette, Extraordinary Issue, November 22, 2017 A. D.
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nRefund Order details
\nARN
\n1.
\n2.
\nGSTIN\/Temporary
\nID
\n3.
\nLegal Name
\nFiling Date
\n4.
\nReason of Refund
\n5.
\nFinancial Year
\n6.
\nMonth
\n7.
\n8.
\nOrder No.:
\nOrder issuance
\n9.
\nDate:
\n10.
\nPayment Advice
\nNo.:
\nPayment Advice
\nI
\n11.
\nDate:
\n12.
\nRefund Issued To :
\nDrop down: Taxpayer \/ Consumer Welfare Fund
\n13.
\nIssued by:
\n14.
\nRemarks:
\n15.
\nType of Order
\n16.
\nDescriptio
\nDrop Down: RFD- 04\/06\/07 (Part A)
\nDetails of Refund Amount (As per the manually issued Order):
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nInterest
\nPenalty
\nFees
\nOthers
\nTota<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n