The Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2017.

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.... section 164 of the Tripura State Goods and Services 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: - (1) These rules may be called the, Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall ....

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....ment in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period Of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words....

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.... quarter." 5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- "Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transporte....

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....nd Section 140(9)" shall be inserted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word "invoices", the words, brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely:- "Instructions: 1. Central Tax credit in terms of sub-sec....