The TSGST (Thirteenth Amendment) Rules, 2017

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....f the powers conferred by 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 and Services Tax Rules, 2017, namely:- 2. (1) These rules may be called the Tripura State Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. In the Tripura State Goods and Services Tax Rules, 2017, - (i) in FORM GSTR-1, for Table - 6, the following shall be substituted, namely:- "6. Zero rated supplies and Deemed Exports GSTIN of Shipping Invoice details bill/ Bill of Integrated Tax export ....

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....efund Type: On account of deemed exports Sl. No. Details of invoices of outward * supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient (Amount in Rs) Tax paid No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 ." (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-> "DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period fo....

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....ent/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supp....