TaxTMI 
TaxTMI 
The Tripura State Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
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....Official Gazette. 2. In the Tripura State Goods and Services Tax Rules, 2017, - (i) (ii) (iii) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Tripura State Goods and Services Tax Act." in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify."; with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be substituted, namely:- "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub- section (3) of section 16 of the Integrated Go....
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....t of notification No. 40/2017-State Tax (Rate) dated 22nd November, 2017, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted."; (iv) in rule 95 - (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issuedundersection 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11."; (b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any†shall be omitted; 2 Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D. (v) with effect from 23rd October, 2017, in rule 96 - (vi) (a) in the heading, afte....
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.... and belief and nothing has been concealed therefrom. I hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Name of Authorised Signatory: Place: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. 1. 2. 4. Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D. List of documents to be uploaded as evidence are as follows:- Proof of Place of Business of representative in India, if any: (a) For own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with ....
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.... under section 14 of Integrated Goods and Services Tax Act, 2017."; in FORM GST REG-13, a. in PART-B, at serial no. 4, the words, "Address of the entity in State" shall be substituted with the words, "Address of the entity in respect of which the centralized UIN is sought"; b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically" shall be substituted with the words, "Every person required to obtain a unique identity number shall submit the application electronically or otherwise."; (viii) for FORM GSTR-11, the following form shall be substituted, namely:- 6 Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D. Form GSTR-11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) 1. 2. UIN Name of the person having Auto UIN populated Year Tax Period value 3. Details of inward supplies received GSTIN Invoice/Debit Rate Taxable of Note/Credit supplier Note details (Amount in Rs. for all Tables) Amount of tax Place of Supply No Date Value Integrated Central tax Tax State/ UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11....