TaxTMI 
TaxTMI 
Tripura State Goods and Services Tax (Third Amendment) Rules, 2025
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.... sub-rule (1A), after the words and figures "of section 9", following shall be inserted, namely: - "of the Tripura State Goods and Services Tax Act, 2017 or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2025)". 4. In the said rules, with effect from the 1st day of October, 2025, in rule 91, for sub-rule (2), the following sub-rule shall be substituted, namely: - "(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90: Provided that the proper officer, for reasons to be recorded in writing, may not grant refund on provisional basis and proceed with the order under rule 92: Provided further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.". 5. In the said rules, in rule 110, - (a) in sub-rule (1), - (i) after the words "electronically and provisional acknowledgement", the words, letters and figures "in Part ....
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....FORM GST APL-02", wherever they occur, the words, figures and letters "in Part B of FORM GST APL-02A" shall be substituted; (ii) in the second proviso, for the words "self-certified copy" the words "self-attested copy" shall be substituted. 8. In the said rules, in rule 113, for sub-rule (2), the following sub-rule shall be substituted, namely: - "(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal." 9. In the said rules, in FORM GSTR-9, - (a) in the Table, - (i) in Pt.III, under the heading "Details of ITC for the financial year", - (A) against serial number 6, under the heading "Details of ITC availed during the financial year", - (I) after the serial number A, and the entries relating thereto, the following shall be inserted, namely, - "A1 ITC of preceding financial year availed in the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A ....
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.... 2 3 4 5 6 7 8 = 3+4+5+6+7 2-8" Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other "; (iii) in Pt. V, under the heading "Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period."- (A) for serial numbers 10, 11, 12, 13 and 14 and the entries relating thereto, the following shall be substituted, namely :- "10 Supplies / tax declared through Invoices / Debit Note / Amendments (....
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....e following shall be inserted namely, - "6A1 ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30th November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below. Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this will not be reported in the Table 6H below."; (C) in second column, against table number 6B, - (I) after the words, figures, brackets and letters "separately under 6(H) below.", the following shall be inserted, namely: - "However, for FY 2024-25 onwards, in case of ITC availed, reversed ....
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....7D, 7E, 7F, 7G and 7H" and the entries relating thereto, the following table and entries shall be substituted namely, - "7A, 7A1, 7A2, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 37A, 38, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 or any other reversal not specified in any row above shall be declared in 7H. For FY 2017-18, 2018-19, 2019-20, 2020- 21, 2021-22, 2022-23 and 2023-24, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7II only."; (I) against table number 8B, after the words and brackets "(without the CA certification).", the following shall be inserted, namely: - "However, for FY 2024-25 onwa....
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.... 7). Table 4(B) of FORM GSTR-3B of next financial year may be used for filling up these details."; (III) in second column, against table number 13, after the letters, words and figures "and 2023-24, the registered person shall have an option to not fill this table" the following shall be inserted, namely :- "For FY 2024-25 onwards, details of ITC on supply of goods or services received pertaining to the financial year but ITC for the same was availed in return from April to October of next financial year filed upto 30th November, of next financial year shall be declared here. Table 4(A) of FORM GSTR-3B of April to October of next financial year may be used for filling up these details. However, any ITC which was reversed in any of the financial years as per rule 37 or rule 37A but was reclaimed in next financial year, the details of such ITC reclaimed shall be furnished in the Table 6H of GSTR-9 to be filed for next financial year only. The same shall not to be reported here ."; (vi) in paragraph 8, in the Table, in second column, against serial numbers "15A, 15B, 15C and 15D", "15E, 15F and 15G", 16A, 16B, 16C, and "17&18", for the figures and w....
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....y relating to "Others", the following shall be inserted namely: - 4c "Supplies on which e-Supplies on which e-commerce operator is required to pay tax as per sub-section (5) of section 9 [E-commerce operator to report] "; (v) after part V, the following shall be inserted, namely: - "17 Late fee payable and paid Description Payable Paid 1 2 3 A Integrated Tax B Central Tax C State Tax/UT Tax "; (b) under the heading "Instructions",- (i) in paragraph 4, in the Table, - (A) in second column, for the figures and word "2022-23 and 2023-24", wherever they occur, the figures and word "2022-23, 2023-24 and 2024- 25," shall be substituted; (B) after table number 7D and entries relating thereto, the following shall be inserted namely: - "7D1 Supplies on which tax is to be paid by ecommerce operators as per sub-section (5) of section 9 shall be declared here by the supplier."; (C) in second column, against table number 7E, for the words, figu....
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....ication filed vide provisional acknowledgment reference number-------- dated---------- has been rejected Date of rejection: AR/JR/DR/R GSTAT............. Bench OR Your appeal/application having provisional acknowledgment reference number -------dated ------ has been dismissed as withdrawn Date of Dismissal: AR/JR/DR/R GSTAT ................... Bench" OR Your appeal/application having provisional acknowledgment reference number-------dated------- has been Rejected due to Wrong Jurisdiction Date of Rejection: AR/JR/DR/R GSTAT................. Bench" OR Your Appeal/application having provisional acknowledgment reference number ----------dated ------- has been rejected due to wrong applicability of place of supply issue. Date of rejection: AR/JR/DR/R GSTAT ................ Bench" 12. In the said rules, after FORM GST APL-04, the following Form shall be inserted, namely: "Form GST APL-04 A [See rule 113(2)] Summary of the order and demand after issue of order by the Goods and Services Tax Appellate Tribunal Whether remand order: Yes / No Order Reference no .- Date of order- 1. GSTIN/Temporary ID/UI....
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....p; Amount Determined Add rows 10. For Other orders and Demand orders which are not quantified Issues as raised by proper officer Issues as determined by Appellate/Revisional authority Order by GST Appellate Tribunal 11. If remanded with directions: a) Remanded to: (specify authority to whom remanded. Adjudicating Authority, Appellate authority, Revisional authority, any other) b) Directions subject to which remanded, if any: (Free text, Max 1000 words) Section-III (Anti-profiteering) 12. Order In brief: (Drop -Down Values) a) Reduction in Price b) Return to Recipient of Amount not passed on, along with interest c) Deposit in Consumer Welfare Fund/s d) Penalty Imposed (Amount to be specified) e) Cancellation of Registration Place: Date: Signature: Designation: Jurisdiction:" 13. In the said rules, for FORM GST APL-05, the following Form shall be subst....
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....nnexure C) 16. About Appellant (As per Annexure D) 17. Statement of facts (As per Annexure E) 18. Grounds of appeal 19. Prayer 20. Details of demand created, disputed and admitted. Particulars Central Tax State/UT Tax Integrated Tax Cess Total Amount Amount determined by Appellate/ Revisional authority, if any (A) Amount admitted (B) Amount under dispute(C) (A-B) (Auto-populated form columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04 where it is system or as per alternate flow of order Amount determined by Appellate/ Revisional authority, if any (A) Amount admitted (B) Amount under dispute(C) (A-B) (Auto-populated form columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04 where it is system or as per alternate flow of order Amount determined by Appellate/ Revisional authority, if any (A) Amount admitted (B) Amount under dispute(C) (A-B) (Auto-populated form columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04 where it is system or as per alternate flow of order Amount determined by Appellate/ Revisional authority, if any (A) Amount admitted (B) Amount under dispute(C) (A-B) (Auto-populated form columns 3, 5, 7, 9, 10 & 11 of....
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....d through Cash/Credit Ledger Debit entry no. Amount of tax paid Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 1 Integrated tax Cash Ledger Credit Ledger 2 Central tax Cash Ledger Credit Ledger 3 State/UT tax Cash Ledger Credit Ledger 4 CESS Credit Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid: Verification I, < ________________ >, hereby solemnly affirm and declare that the information given hereinabove is true an....
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....ction/acceptance of application for amendment to registration Mention section and rule specified in Appellate/ Revisionary order 11 Suspension of registration Mention section and rule specified in Appellate/ Revisionary order 12 Order dropping show-cause in relation to registration Mention section and rule specified in Appellate/ Revisionary order 13 Denial of facility to pay tax under composition scheme Mention section and rule specified in Appellate/ Revisionary order 14 Cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 15 Rejection/acceptance of application for revocation of cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 16 Order accepting reply of taxpayer/order dropping show cause notice Mention section and rule specified in Appellate/ Revisionary order 17 Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified in Appellate/ Revisionary order 18 Transfer/Initiation of recovery/ Special mo....
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....pecified in Appellate/ Revisionary order 34 Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35 Order permitting compounding of any offense or withdrawing such order Mention section and rule specified in Appellate/ Revisionary order 36 Anti profiteering related matter 37 Others- 38 Issues related to Place of supply of goods and/or services Annexure C Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell) Sr No Issue related to As per order of adjudicating authority As determined by Appellate/Revisional authority As per stand of appellant before Tribunal As declared/ claimed by present Appellant 1 Registration 2 Revocation of registration 3 Denial/blocking of ITC 4 Short or non-payment of tax 4 Erroneous refund &nbs....
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.... 14. In the said rules, for FORM GST APL-06, the following Form shall be substituted, namely : - "FORM GST APL-06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 Sr. No. Particulars 1 Appeal No. - Date of filing - 2 Present Cross-objection being filed by: • GSTIN/Temporary ID/UIN/CRN/ARN - • Name - • e-mail id - • Contact number - • Address for communication - • Designation of officer - • Office details - • e-mail id - • Contact number - 3 Order no. - (Order of the Appellate/Revisional authority) - Da....
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.... Fees Central Tax State/UT Tax Integrated Tax Cess Total Others Central Tax State/UT Tax Integrated Tax Cess Total Refund Central Tax State/UT Tax Integrated Tax Cess Total 11 Reliefs claimed in memorandum of cross-objections. 12 Summary of reply (Annexure B) 13 Grounds of Cross-objection 14 Para-wise reply (upload separately) Verification I, < _____________________ >, hereby solemnly affirm and declare that the information given here in above is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. Verified today, the ....
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....al of facility to pay tax under composition scheme Mention section and rule specified in Appellate/ Revisionary order 14. Cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 15. Rejection/acceptance of application for revocation of cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 16. Order accepting reply of taxpayer/order dropping show cause notice Mention section and rule specified in Appellate/ Revisionary order 17. Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified in Appellate/ Revisionary order 18. Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Revisionary order 19. Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisionary order 20. Order of assessment including that of ....
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....Order permitting compounding of any offense or withdrawing such order Mention section and rule specified in Appellate/ Revisionary order 36. Anti profiteering related matter 37. Others- 38. Issues related to Place of supply of goods and/or services Annexure B Summary of Reply (indicate Amount in INR, wherever quantified and wherever applicable) (Not exceeding 1000 characters in each cell) Sr No Issue related to As per order of adjudicating authority As determined by Appellate/ Revisional authority As per stand of appellant before Tribunal As declared/ claimed by present Appellant Reply to ground/issue raised in Appeal before GSTAT 1 Registration 2 Revocation of cancellation of registration 3 Denial/blocking of ITC 4 Short or non-payment of tax 4 Erroneous refund ....
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....ng authority (A) (Auto-populated form APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate / Revisional authority if any (Auto- populated form columns, where it is in the system or be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto-populated form APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate / Revisional authority if any (Auto- populated form columns, where it is in the system or be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto-populated form APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate / Revisional authority if any (Auto- populated form columns, where it is in the system or be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto-populated form APL-01/DRC....
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....corresponding columns of this row) 8 Any other Annexure B About Respondent Constitution of Business Address Nature of Business Any other relevant fact GSTN/Temp ID Constitution of Business Any other constitution business Address Nature of business Any other relevant fact Annexure C Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell, Upload documents if necessary) Reference/ acknowledgment no. Action By Date Brief Narration Annexure D (Category of case under dispute or issues involved ) S No List of 'Category of case under dispute Tab Tab Amount involved (where quantifiable) 1 Misclassification of any goods or services or both Mention HSN 2 Wrong applicability of a notification issued under the provisions of this Act Mention notification no. and ....
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....der 18 Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Rcvisionary order 19 Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisionary order 20 Order of assessment including that of a non-filer or evading registration or protective assessment Mention section and rule specified in Appellate/ Revisionary order 21 Determination of tax not paid or short paid on outward supply u/s 73 Mention section and rule specified in Appellate/ Revisionary order 22 Excess ITC availed/utilized u/s 73 Mention section and rule specified in Appellate/ Revisionary order 23 Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appellate/ Revisionary order 24 Order rejecting/granting provisional refund Mention section and rule specified in Appellate/ Revisionary order 25 Order denying/reducing/withhold....