TaxTMI 
TaxTMI 
Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2019
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.... due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of documents of inward supplies received of inputs received Tax paid on inward supplies Details of documents of outward supplies issued Tax paid on outward supplies Type of Inward supply GSTIN of Sup- plier/ Self GSTIN Type of Document No./ B/E Port Code Date Tax- able Value Integrated Tax Central Tax State/ UT Tax Type of Out- ward Sup- ply Type of Document No. Date Tax- able Value Integrated Tax Central Tax State/ UT Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 B2B/B2C "; (b) for Statement 2, the following Statement shall be substituted, namely :- "Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (accumulated ITC) Sr. No. Document Details Integrated Tax Cess BRC/ FIRC Type of Document No. Date....
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.... 7 8 "; (g) for Statement 5B, the following Statement shall be substituted, namely :- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by supplier SI. No. Document details of inward supplies in case refund is claimed by Supplier Tax paid Type of Document No. Date Taxable Value Integrated Tax Central Tax . State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by recipient SI. No Document details of inward supplies in case refund is claimed by recipient Tax paid GSTIN of Supplier Type of Document No Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 10 ": (h) for Statement 6, the following Statement shall be substitute....
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....vided in this return."; (b) in paragraph 4, - (A.) before the words, "It may be noted", the word, letters and figures "For FY 2017-18," shall be inserted; (B.) after the words, letters and figures, "that additional liability for the FY 2017-18", the letters and figures "or FY 2018-19" shall be inserted; (C.) after the words, "taxpayers cannot claim input tax credit", the words, letters and figures "unclaimed during FY 2017-18", shall be omitted; (D.) in the Table, in second column,- (I) against serial number 41, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table."; (II) against serial number 4J, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case t....
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....ds and input services or report the entire input tax credit under the "inputs" row only."; (B.) against serial number 6C and serial number 6D, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only. For FY 2017-18 and 2018-19, the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only."; (C.) against serial number 6E, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the "inputs" row only."; (D.) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, after the entry ending with the w....
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....d person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)."; (H.) against serial number 8D, after the entry ending with the words "shall be negative.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)." ; (d) in paragraph 7,- (A.) before the words and letter "Part V consists", the word, letters and figures "For FY 2017-18." shall be inserted; (B.) after the entry ending with the words and figures "April 2018 to March 2019", the following entry shall be inserted, namely :- "For FY 2018-19, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019."; (C.) in the Table, in second column,- (I) against serial number 10 & 11, (1.) before the words, "Details of additions", the word, letters and figures, "For FY 20....
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....inst serial number 15E, 15F and 15G, after the words "shall be declared here.", the words, letters and figures "For FY 2017-18 and 2018- 19, the registered person shall have an option to not fill this Table." shall be inserted; (C.) against serial number 16A, after the words "filling up these details.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; (D.) against serial number 16B and serial number 16C, after the words "shalt be declared here.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table." shall be inserted; (E.) against serial number 17 & 18, after the words "value of inward supplies.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table." shall be inserted; 3. In the said rules, in FORM GST GSTR-9C, in the instructions, in paragraph 2, (i) for the letters and figures, "FY 2017-18", the words "current financial year" shall be substituted; (ii) before the words, "The details for the"....
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.... this Table."; (B.) against serial number 12C, after the entry ending with the words " shall be declared here.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (C.) against serial number 14, after the entry ending with the words "are to be declared here.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (v) for Part B, the following shall be substituted, namely :- "PART - B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on................ (b) the *profit and loss account/income and expenditure account for the period beginning from ............... to ending on ............, and (c) the cash flow statement (if available) for the period beginning from ............... to ending on...............-attached herewith, of M/s ............... (Name), ...........................
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............................... ......................................................... ......................................................... ** (Signature and stamp/Seal of the Auditor) Place: ........................... Name of the signatory........................... Membership No........................... Date: ........................... Full address........................... II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s................................................ (Name and address of the assessee with GSTIN) was conducted by M/s. ............................................... (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the .............................................. Act, and *I/we annex hereto a copy of their audit report dated...................................... along with a copy of each of :- (a) balance sheet as on.......................