Letter of Undertaking permits export without integrated tax subject to eligibility, execution and withdrawal conditions.
Specification permitting a registered person to furnish a Letter of Undertaking in place of a bond for export without payment of integrated tax, except where the person has been prosecuted for serious tax offences; the Letter of Undertaking must be on letterhead in duplicate for the financial year and executed by an authorised officer. Non-payment of tax with interest within the prescribed period leads to deemed withdrawal of the export-without-payment facility, which is restored upon payment. The provisions apply mutatis mutandis to zero-rated supplies to or by SEZ developers or units.

Government Entity supply exemptions extended, adding Nil-rate treatment and clarified definitions to widen tax exclusions.
Amends the Jharkhand State Tax (Rate) notification to add Nil-rate entries for services by a Government Entity to governments where consideration is in the form of grants, for GTAs supplying unregistered persons except specified recipients, and for access to roads or bridges on annuity; revises treatment of upfront amounts for long-term leases of industrial or infrastructure plots provided by largely government-owned entities; and substitutes definitions of Governmental Authority and Government Entity to require ninety percent or more government participation.

Exemption extension under Tripura SGST: amended notification continues relief for registered persons until specified period.
The notification omits Paragraph I of Notification No.8/2017 - State Tax (Rate) dated 29th June, 2017, and provides that the exemption as amended shall apply to all registered persons until the 31st day of March, 2018.

Turnover-based return obligation requires small taxpayers not under composition to pay tax at time of supply and file prescribed returns.
Notification requires registered persons with relatively small aggregate turnover who did not opt for composition levy to pay State tax on outward supplies at the time of supply, including situations covered by the time-of-supply provisions, and to furnish details and returns as specified in the Act and rules; payment and filing periods are as prescribed in the Act.

Composition scheme option extended: provisional registrants may opt via FORM GST CMP-02 and file FORM GST ITC-03.
A substituted rule 3(3A) allows provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition payments; they are prohibited from filing FORM GST TRAM-I after furnishing FORM GST ITC-93. A proviso to rule 62 requires those opting into composition from a non-quarter-start month to file FORM GSTR-4 for the composition portion of that quarter and returns for the prior portion.

Refund Sanction Authority: central GST officers authorized by the Commissioner may sanction state GST refunds for registrants in their jurisdiction.
Officers appointed under the Central Goods and Services Tax Act and authorized by the Commissioner in the Board to be proper officers for refund purposes are specified to act as proper officers under the Tripura State Goods and Services Tax Act for sanctioning refunds under sections 54 or 55 of the TSGST Act read with the rules, in respect of registered persons located in the territorial jurisdiction of those officers who apply to them for refund sanction.

GST registration amendments extend transitional timelines and allow Commissioner-authorised extensions for migrated taxpayers' filings.
Amendments extend a deadline in rule 24, replace fixed ninety-day references in rules 118-120 with "the period specified in rule 117 or such further period as extended by the Commissioner", insert the marginal heading "Revision of declaration in FORM GST TRAN-1" for rule 120A, and revise FORM GST REG-29 to rename its heading to "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS" and change the PART-A identifier label from "Provisional ID" to "GSTIN".

State tax rate on motor vehicles set with conditional eligibility based on pre GST purchase and input tax credit status.
Tripura notifies a reduced state GST rate for intra State supplies of motor vehicles under Chapter 87, conditioned on the vehicle having been purchased or supplied under specified pre GST circumstances. Eligibility is governed by two Annexure conditions: (1) vehicles purchased by a lessor before GST and leased before GST; and (2) vehicles sold by a registered supplier who bought them before GST and did not claim input tax credit on prior indirect taxes. Tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and its interpretive rules.

Supply of used and seized goods by government bodies permitted to registered persons under amended SGST notification.
The notification inserts an entry stating that supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap under any tariff chapter, when supplied by the Central Government, State Government, Union territory or a local authority to any registered person, are included in the rates framework of the earlier State GST notification.

Government Entity supplies to government against grants clarified as specified exempt supplies under Tripura SGST notification.
The notification amends the Tripura SGST rate schedule to add Duty Credit Scrips and to exempt supplies by a Government Entity to government or specified persons when consideration is received as grants. It inserts a definition of Government Entity requiring at least 90% government participation by equity or control and establishment by statute or government to perform entrusted functions. ANNEXURE I is proviso-amended to require an affidavit from a brand-owner who forgoes actionable claims, authorising the packer to print an indelible statement of voluntary forfeiture on unit containers.

GST rate amendments restructure tariff classifications and require brand owner affidavits when foregoing enforceable brand rights.
Amendments to the Tripura SGST rate schedules revise classifications by inserting, substituting and omitting tariff entries across multiple Schedules, affecting processed foods, packaged namkeens tied to brand attributes, textiles and yarns, medicaments conforming to specified pharmacopoeias, recovered waste and recyclables (including e waste per national rules), certain engine and pump parts, office articles and industrial inputs; and add a procedural ANNEXURE proviso requiring a brand owner to file an affidavit and authorize packers to print a statement when voluntarily foregoing actionable claims or enforceable rights in a brand name.

Government Entity supply of services: grant-funded services exempted, and definitions expanded altering GST coverage.
The notification amends Tripura SGST rate entries to expand the term "Governmental Authority," introduce an exempt entry for supply of services by a Government Entity to governments or persons specified by them when consideration is received as grants, insert exemptions for goods transport agency services to unregistered persons except listed institutional recipients, add an exemption for access to road/bridge on annuity, and clarify that upfront amounts for long-term leases of industrial or financial-business plots by state industrial development corporations or entities with majority government ownership fall under the specified entry; definitions of Governmental Authority and Government Entity are also revised.

GST rate amendments expand Governmental Authority and Government Entity definitions, revise works-contract and transport service treatments.
The notification broadens the scope of public bodies eligible for concessional GST treatment by inserting definitions of Governmental Authority and Government Entity, conditions concessional treatment to procurement for government-entrusted works, and revises tariff entries for works contracts, transport and leasing services with specified input tax credit restrictions and transitional leasing treatment.

Supply of services by Overseeing Committee members to the Reserve Bank of India added to Tripura SGST rate notification.
The Tripura State Government amends its State Tax (Rate) notification to insert a new Table entry stating that supplies of services by members of an Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India are covered, identifying those members as service providers and the Reserve Bank of India as recipient.

Composition threshold revised increasing turnover limit for applicability of Tripura SGST notification under state GST law.
Exercising powers under section 10(1) of the Tripura State Goods and Services Tax Act, 2017 and on the Council's recommendation, the State Government amends the earlier Finance Department notification by substituting the words "fifty lakh rupees" with the words "seventy-five lakh rupees", thereby revising the monetary threshold specified in that notification.

State GST amendment expands notified handloom textiles and adds specific handicraft goods to the notified list under the Act.
The Tripura State GST notification, under sub-section (2) of section 23, substitutes serial number 9 to specify textile (handloom) products including handmade shawls, stoles and scarves with referenced chapter classifications, and inserts new notified entries after serial number 28 adding chain stitch; crewel, namda, gabba; wicker/willow products; toran; and articles made of shola, each designated as applicable to any tariff chapter.

Reduced GST rate on specified food preparations where free distribution is certified by a Deputy Secretary within prescribed time.
Notification prescribes a reduced state tax rate on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under an approved programme, conditional on the supplier producing, within five months or such extended period allowed by the jurisdictional tax officer, a Deputy Secretary level certificate confirming free distribution; tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

Exemption applicability widened to all registered persons and made retroactive to the specified commencement date.
The proviso to Paragraph 1 of the earlier notification is omitted. The exemption in the original notification, as amended, applies to all registered persons for the specified transitional period. The amendment is declared to have retrospective effect from the stated commencement date in October 2017.

Evidence for deemed export refund claims requires recipient acknowledgement and undertakings ensuring no input tax credit or duplicate refund.
Suppliers claiming refund for deemed exports must produce either an acknowledgement by the jurisdictional tax officer of the relevant Advance Authorisation or EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Additionally, suppliers must furnish recipient undertakings that no input tax credit has been availed on the supplies and that the recipient will not claim the refund, permitting the supplier to claim it.

Intra State export supply exemption ensures state tax relief for registered exporters subject to procedural export conditions
Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from State tax in excess of the amount calculated at the rate of 0.05 per cent, provided the supplier issues a tax invoice, the recipient exports within ninety days, records the supplier's GSTIN and invoice in the shipping bill, is registered with a recognised Export Promotion Council or Commodity Board, places a concessional rate order and notifies the supplier's jurisdictional tax officer, and moves goods directly to port/airport/LCS or via a registered warehouse with required endorsements and acknowledgements.