TaxTMI 
TaxTMI 
Tripura State Goods and Services Tax (Amendment) Rules, 2019.
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.... Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Tripura State Goods and Services Tax (Amendment) Rules, 2019. 2. (2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019. In the Tripura State Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Chapter-II, in the heading, for the words "Composition Rules", the words, "Composition Levy" shall be substituted. 3. In the said rules, in rule 7, in the Table, against serial number (3), in column (3), for the word "goods", the words, "goods and services" shall be substituted. 4. In the said rules, in rule 8, in sub rule (1),- 5. (a) the first proviso shall be omitted; (b) in the second proviso, for the words "Provided further", the word "Provided" shall be substituted. In the said rules, for rule 11, the following rule shall be substituted, namely:- "11 Separate registration for multiple places of business within a State or a Union territory.- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under su....
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....d under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39. (4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.". In the said rules, after rule 41, the following rule shall be inserted, namely:- "Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- (1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the 2 8. Tripura Gazette, Extraordinary Issue, January 30, 2019 A. D. unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on ....
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....e address of delivery, along with the name of State and its code, if such recipient is un-registered; (g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply; (h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorised representative.". In the said rules, in rule 80, in sub-rule (3), after the words "Every registered person", the words, brackets and figures "other than those referred to in the proviso to sub-section (5) of section 35," shall be inserted. 12. In the said rules, in rule 83,- (a) in sub-rule (1), in clause (a), for the words "Central Board of Excise" the words "Central Board of Indirect Taxes" shall be substituted; (b) in sub-rule (3), in the second proviso, for the words "eighteen months", the words "thirty months" shall be substituted; (c) for sub-rule (8), the following sub-rule shall be substituted, namely:- "(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered pers....
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....ent advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.". 5 17. Tripura Gazette, Extraordinary Issue, January 30, 2019 A. D. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted, namely:- 18. 19. "Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer: Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.". In the said rules, in rule 96A,- (a) in the marginal heading, for the words "Refund of integrated tax paid on export", the word "Export" shall be substituted; (b) in sub-rule (1), in clause (b), after the words "convertible foreign exchange", the words "or in Indian rupees, wherever permitted by the Reserve Bank of India" shall be inserted. In the said rules, in FORM GST REG-01, in instruction 12, for the words "business verticals" at both the places where they occur, the words "places o....