The Government of Tripura vide notification dated December 29, 2017 has issued the Tripura Goods and Services Tax (Thirteenth Amendment) Rules, 2017 further amending the Tripura Goods and Services Tax Rules, 2017. Vide this amendment-
· In Form GSTR-1, Table- 6 is substituted. Table-6 relates to Zero rated supplies & Deemed Reports.
· In Form GST RFD-01, in Table 7-
o In clause (h), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;
o New Statement 1A is inserted. Statement 1A relates to Refund Type: ITC accumulated due to inverted tax structure.
o New Statement 5B is inserted. Statement 5B relates to Refund Type: On account of deemed exports