Tripura GST amendments introduce UIN recognition, a refund formula for zero-rated supplies, and updated registration and refund forms. The amendment deems the Unique Identity Number granted under the Central Act to be granted under the Tripura Act, restricts retrospective amendment of registration particulars on the common portal except by Commissioner order, and substitutes rule 89(4) to prescribe a formula for refund of input tax credit for zero-rated supplies without payment of tax, defining Net ITC, Turnover of zero-rated supply, Adjusted Total Turnover and relevant period. It also substitutes and updates multiple forms (REG-10, REG-13, GSTR-11, RFD-10), prescribes quarterly refund filing in FORM GST RFD-10 with GSTR-11, and adds eligibility and disqualification conditions for export-related refunds.
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Provisions expressly mentioned in the judgment/order text.
Tripura GST amendments introduce UIN recognition, a refund formula for zero-rated supplies, and updated registration and refund forms.
The amendment deems the Unique Identity Number granted under the Central Act to be granted under the Tripura Act, restricts retrospective amendment of registration particulars on the common portal except by Commissioner order, and substitutes rule 89(4) to prescribe a formula for refund of input tax credit for zero-rated supplies without payment of tax, defining Net ITC, Turnover of zero-rated supply, Adjusted Total Turnover and relevant period. It also substitutes and updates multiple forms (REG-10, REG-13, GSTR-11, RFD-10), prescribes quarterly refund filing in FORM GST RFD-10 with GSTR-11, and adds eligibility and disqualification conditions for export-related refunds.
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