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Tripura State Goods and Service Tax (Sixth Amendment) Rules, 2017.
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....(Sixth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules. they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. In the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules). - (i) in the principal rules. with effect from the 1 July of 2017. I. in rule 117, in sub-rule (1) the words "of eligible duties and taxes as defined in Explanation 2 to section 140" shall be omitted; [1. in rule 119. in the heading after the words "job-worker" the words "or principal and agent shall be inserted: III. for rule 122, the following rule shall be substituted, namely:- 122. Constitution of the Authority. The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules. 2017.: IV. for rule 123, the following rule shall be substituted, namely:- 123. Constitution of the Standing Committee and Screening Committee. The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of rule 123 of the Central Goods and Services Tax Rules, 2017": V. ....
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....ing to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: 2 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1. For the purposes of this sub-rule, where the goo....
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.... be informed electronically, if the mobile number or the c-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e- way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date. for the distance the goods have to be transported. as mentioned in column (2) of the said Table: Table Sr. no. Distance (1) (2) 1. Upto 100 km Validity period (3) One day For every 100 km or part thereof One additional day thereafter Provided that the Commissioner may, by notification, extend the validity period of e- way bill for certain categories of goods as may be specified therein: Provided further that where. under circumstances of an except....
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....rds. Insects Meat of bovine animals, fresh and chilled. Meat of bovine animals frozen (other than frozen and put up in unit container] Meat of swine. fresh. chilled or frozen [other than frozen and put up in unit container] Meat of sheep or goats. Iresh, chilled or frozen [other than frozen and put up in unit container Meat of horses. asses. mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] Edible offal of bovine animals, swine, sheep. goats, horses. asses, mules or hinnies. fresh. chilled or frozen [other than 5 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. S. Chapter or No. Heading or Sub-heading or Tariff item (1) (2) 13. 0207 14. 0208 15. 0209 16. 0209 17. 0210 18. 19. 0301 20. 0302 21. 0304 22. 0306 23. 0307 24. 0308 25. 0401 26. 27. 0403 0406 28. 0407 29. 0409 30. 0501 31. 0506 Description of Goods (3). frozen and put up in unit container] Meat and edible offal, of the poultry of heading 0105. fresh. chilled or frozen (other than frozen and put up in unit | container Other meat and edible meat offal, fresh, chilled or frozen Lother than frozen and put up in unit container). Pig fat. free of lean meat. and poultry fat. ....
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....esh or chilled. Onions. shallots, garlic, leeks and other alliaceous vegetables. fresh or chilled. Cabbages, cauliflowers. kohlrabi. kale and similar edible brassicas. fresh or chilled. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. Carrots. turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. Cucumbers and gherkins. fresh or chilled. Leguminous vegetables, shelled or unshelled, fresh or chilled. Other vegetables, fresh or chilled. Dried vegetables. whole, cut. sliced. broken or in powder. but not further prepared. Dried leguminous vegetables, shelled. whether or not skinned or split. sweet Manioc. arrowroot. salep. Jerusalem artichokes. potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled: sago pith. [Coconuts. fresh or dried. whether or not shelled or peeled Brazil nuts, fresh, whether or not shelled or peeled Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.). walnuts, Chestnuts (Castanea spp.). Pistachios, Macadamia nuts. Kola nuts (Cola spp.). Areca nuts. fresh, whether or not shelled or peeled Bananas. including plantains. fresh or dried....
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....an of wheat or meslin, (maize (corn) flour. Rye flour. etc.] [other than those put up in unit container and bearing a registered brand name Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] Cereal grains hulled 75. 1103 76. 1104 77. 1105 Flour, of potatoes other than those put up in unit container and bearing a registered brand name] 78. 1106 Flour. of the dried leguminous vegetables of heading 0713 8 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. S. Chapter or No. Heading or Sub-heading or Tariff item (1) (2) 79. 12 80. 1201 81. 1202 82. 1204 83. 1205 84. 1206 85. 1207 86. 1209 87. 1210 88. 1211 89. 1212 90. 1213 91. 1214 92. 1301 93. 1404 90 40 94. 1701 or 1702 95. 1904 96. 1905 97. 1905 98. 2201 99. 100. 2201 2202 90 90 Description of Goods (3) (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 901, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] All goods of seed quality Soya beans, whether or not broken, of seed quality.....
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....cium phosphate (DCP) of animal feed grade conforming to IS specification No.5470: 2002 Human Blood and its components All types of contraceptives All goods and organic manure [other than put up in unit containers and bearing a registered brand name] Kajal other than kajal pencil sticks]. Kumkum, Bindi, Sindur. Alta Municipal waste. sewage sludge. clinical waste Plastic bangles Condoms and contraceptives Firewood or fuel wood Wood charcoal (including shell or nut charcoal). whether or not agglomerated Judicial. Non-judicial stamp papers. Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government Postal items. like envelope, Post card etc., sold by Government Rupee notes when sold to the Reserve Bank of India Cheques. lose or in book form Printed books. including Braille books Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Children's picture. drawing or colouring books Maps and hydrographic or similar charts of all kinds, including atlases, wall maps. topographical plans and globes. printed Silkworm laying, cocoon 121. 5001 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or co....
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....worked (0508) and worked coral (9601): (iii) in the principal rules, after rule 138. the following shall be inserted. namely:- "138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry (a) the invoice or bill of supply or delivery challan. as the case may be: and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal. a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (2). the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-I. (4) The Commissioner may, by notification, require a class of transporters to obtain....
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....loading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. FORM GST EWB-01 (See rule 138) E-Way Bill PART-A A.l GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 13 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. 2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: Code Description Supply 2 Export or Import 3 Job Work SKD or CKD S Rec....
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....for Enrolment under section 35 (2) 1. Name of the State (only for un-registered persons] 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Warehouse or Depot (iii) Transport services (ii) Godown (iv) Cold Storage 4. Constitution of Business (Please Select the Appropriate) (i) Proprietorship or HUF (iii) Company 5. Particulars of Principal Place of Business (et) Address Building No. or Flat No. Name of the Premises or Building City or Town or Locality or Village District State (ii) Partnership (iv) Others Floor No. Road or Street Taluka or Block PIN Code 1 Longitude Latitude (h) Contact Information (the email address and mobile number will be used for authentication Email Address Telephone STD 18 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. Mobile Number (C) Nuture of premises Own Leased 6. Rented Fax STD Consent Shared Others (specify) Details of additional place of business Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b). and (c)| 7. Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax....
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....e of Address of IFSC bank branch Type account of Account No. 9 Whether Self-Declaration filed by Applicant u/s 54(4). Yes No if applicable 20 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. DECLARATION [second proviso to section 54(3)| I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name Designation Status DECLARATION [section 54(3)(ii)! I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making "nil rated or fully exempt supplies. Signature Name - Designation / Status DECLARATION [rule 89(2)(f)}] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name -- Designation / Status DECLARATION [rule 89(2)(g)| (For recipients of deemed export) I hereby declare that the refund has been claimed only for those ....
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.... tax (accumulated ITC)- calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1-2-3) Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) GSTIN of recipient Invoice details Shipping bill Bill of export Integrated Tax (Amount in Rs.) Integrated Integrated | tax Endorsed invoice by SEZ No. Date Value No. Date Taxable Amt. Value | 1 | 2 | 3 | 4 | 5 | 6 | + involved in debit note, if any any 10 lax involved Net Integrated tax in credit note, if (8+9 10) 23 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. Statement-5 [rule 89(2)(d) and 89(2)(c)| Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/ Services| (GES) Shipping bill Bill of export/ Endorsed invoice no. No. 2 Date Value No. Date 6 7 Statement-5A [rule 89(4)| Refund Type:On account of supplies made to SEZ. unit / SEZ. developer without payment of lax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated Net input tax ....