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Notification regarding the TSGST (Twelfth Amendment) Rules, 2017

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..... nferred 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 .....

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..... stituted; (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 po .....

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..... pplication, 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 - ( .....

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..... issioner (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:- .....

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