Notification regarding the TSGST (Twelfth Amendment) Rules, 2017 - NO.F.1-11(91)-TAX/GST/2017(Part) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 22nd November, 2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Service Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tripura State Goods and Service Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Tripura State Goods and Services Tax Rules, 2017,- (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017. ; (ii) in rule 54, in sub-rule (2), for the words supplier shall issue , the words supplier may issue shall be substituted; (iii) after rule 97, the following rule shall be inserted, namely:- 97A. Manual filing and processing. - Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply declaration, statement of electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Form as appended to these rules. ; (iv) after rule 107, the following rule shall be inserted, namely:- 107A. Manual filing and processing. - Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; (v) after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority-(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to - (a) the Chief Commissioner (Appeals) where such decision or order is passed by the Special or Additional commissioner; (b) the Special Commissioner (Appeals) where such decision or order is passed by the Joint or Deputy Commissioner; (c) the Additional Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to- (a) the Chief Commissioner (Appeals) where such decision or order is passed by the Special or Addition Commissioner; (b) the Special Commissioner (Appeals) where such decision or order is passed by the Joint or Deputy Commissioner; (c) the Additional Commissioner (Appeals where such decision or order is passed by the Assistant Commissioner or Superintendent, within six months from the date of communication of the said decision or order. ; (vi) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- PDF Download