TaxTMI 
TaxTMI 
Tripura State Goods and Service Tax (Sixth Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....be called the Tripura State Goods and Services Tax (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 provisio....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... over to a transporter for transportation by road, the registered person shall furnish the information relating 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 f....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01. he shall 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 Commissione....
X X X X Extracts X X X X
X X X X Extracts X X X X
....wine 0104 Live sheep and goats 0105 6. 0106 7. 0201 8. 0202 9. 0203 10. 0204 11. 0205 12. 0206 Live poultry. that is to say. fowls of the species Gallus domesticus, ducks, geese. turkeys and guinea fowls. Other live animal such as Mammals, Birds. 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).....
X X X X Extracts X X X X
X X X X Extracts X X X X
....4 52. 0805 53. 0806 54. 0807 55. 0808 Description of Goods (3) simply prepared (but not cut to shape). treated with acid or gelatinised; powder and waste of these products All goods i.e. Hoof meal: horn meal; hooves, claws, nails and beaks; antlers; etc. Semen including frozen semen Live trees and other plants; bulbs, roots and the like: cut flowers and ornamental foliage Potatoes, fresh or chilled. Tomatoes, fresh 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rn) [other than those put up in unit container and bearing a registered brand name] Rice (other than those put up in unit container and bearing a registered brand name] Grain sorghum fother than those put up in unit container and bearing a registered brand name] Buckwheat, millet and canary seed; other cereals such as Jawar. Bajra. Ragi] [other than those put up in unit container and bearing a registered brand name] Wheat or meslin flour fother than those put up in unit container and bearing a registered brand name]. Cereal flours other than 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. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in unit container and 9 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. S. Chapter or No. Heading or Sub-heading or Tariff item (1) (2) 101. 2302.2304, 2305, 2306. 2308, 2309 102. 2501 103. 2835 104. 3002 105. 3006 106. 3101 107. 3304 108. 3825 109. 3926 110. 4014 111. 4401 112. 4402 113. 4802 / 4907 114. 4817/4907 115. 48/4907 116. 4907 117. 4901 118. 4902 119. 4903 120. 4905 Description of Goods (3) bearing a registered brand name Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed. including grass. hay and straw. supplement andhusk of pulses, concentrates andadditives. wheat bran and de-oiled cake Salt. all types Dicalcium 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 s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit): (iii) Wooden khadau: (iv) Panchamrit. (v) Vibhuti sold by religious institutions. (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandantika 1.iquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers Kerosene oil sold under PDS Postal baggage transported by Department of Posts Natural or cultured pearls and precious or semi- precious stones: precious metals and metals clad with precious metal (Chapter 71) Jewellery. goldsmiths and silversmiths wares and other articles (Chapter 71) Currency 11 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. S. Chapter or Description of Goods No. Heading or Sub-heading or Tariff item (1) 153. 154. (2) (3) Used personal and household effects Coral. unworked (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 s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. 138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within' three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State. unless a specific information relating to evasion of tax is made available subsequently. 138D. Facility for uploading 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Generation of Invoice Reference Number Date: Serial No. of Invoice Date of Invoice GSTIN or UIN. if available Name Address Details of Recipient (Billed to) Details of Consignee (Shipped to) State (name and code) Type of supply B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Qty. Uni Price Tota Discoun Description HS of Cloods N 1 (per unit) valu 1. if any Taxabl e value Central tax State or UT Integrated Cess tax tax Rate Ami. e Rate Amt. Rate Am 1. Ra A mit Total Freight Insurance Packing and Forwarding Charges etc. Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status": 17 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. (iii) in the principal rules to FORMS, - I. with effect from the 1st July of 2017, for "FORM GST ENR-01", the following FORM shall be substituted and shall be deemed to be have been substituted, namely:- "FORM GST ENR-01 (See rule 58(1)) Application for Enrolment under section 35 (2) 1. Name of the State (only for u....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... To (if applicable) 6. Amount of Act Tax Interest Penalty Fees Others Total Refund Claimed (Rs.) Central tax State / UT lax Integrated tax Cess Total Grounds of (a) refund claim (select from drop 30 (b) Excess balance in Electronic Cash Ledger Exports of services- with payment of tax (c) Exports of goods / services- without payment of tax (accumulated down) JTC) (d) On account of order Sr. Type of order Order Order Order Payment No. no. date Issuing reference Authority no.. if any (e) (D) (i) Assessment (ii) Provisional assessment (iii) Appeal (iv) Any other order [(specify) ITC accumulated due to inverted tax structure clause (ii) of first proviso to section 54(3)] On account of supplies made to SEZ. unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) (k) (1) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice v....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ormation given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Annexure-1 Signature of Authorised Signatory (Name) Designation/ Status Statement-1 rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit 3 (Amount in Rs.) Maximum refund amount to be claimed [(1×4+3)-2] 22 Tripura Gazette, Extraordinary Issue, September 6, 2017 A. D. Statement-2 [rule 89(2)(c)| Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. No. Invoice details Date Value Integrated tax Taxable Amt. value BRC/FIRC No. Date Integrated tax Integrated Net involved in tax involved Integrated | debit note, if in credit tax 12345678 any note, if any (6+9-10) Statement-3 (rule 89(2)(b) and 89(2)(c)] Refund Type:Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing Tax Payable Integrated tax Central State/ Cess return tax UT tax 6 7 Annexure-2 Certificate [rule 89(2)(m)] (in words) This is to certify that in respect of the refund amounting to Rs.> claimed by M/---- (Applicant's Name) GSTIN/ Temporary ID------- for the tax period , the incidence of tax and interest. has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: - Note This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions - 1. Terms used: (a) B to C: (b) EGM: (c) GSTIN: From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number 25 (d) IGST: (e) ITC: (f) POS: Tripura Gazette, Extraordinary Issue,....