Tripura Goods and Services Tax (Second Amendment) Rules, 2019

Apr 02, 2019 | by Avantis RegTech Legal Research Team


The State Government of Tripura on March 30, 2019, has published Tripura Goods and Services Tax (Second Amendment) Rules, 2019 to further amend the Tripura Goods and Services Tax Rules, 2017.

Some of the major amendments in the Tripura Goods and Services Tax Rules, 2017 are as under:

•Under Rule 42 which specifies the Manner of determination of input tax credit in respect of inputs or input services and reversal thereof:

4.In clause (f), the following Explanation shall be inserted, namely:

Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, value of T4 shall be zero during the construction phase because inputs and input services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date.

5.In clause (g), after the letter and figure “FORM GSTR-2”, the words, letters and figure “and at summary level in FORM GSTR-3B” shall be inserted;

6.In clause (i), before the proviso, the following proviso shall be inserted, namely: “Provided that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the value of „E/F‟ for a tax period shall be calculated for each project separately, taking value of E and F.

•Under Rule 43 which specifies the Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases:

4.In sub rule (1):

Under Clauses (a) and (b), after the words, letters and figures “FORM GSTR-2”, the words, letters and figure “and FORM GSTR-3B” shall be inserted.

5.In clause (g):

c)After the letter and words “„F‟ is the total turnover”, the words “in the State” shall be inserted;

d)Before the proviso the following proviso shall be inserted, namely,- “Provided that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the value of „E/F‟ for a tax period shall be calculated for each project separately, taking value of E and F.

6.after clause (h), the following clause shall be inserted, namely:

Clause (i): The amount Te shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B.

•After rule 88, the following rule shall be inserted, namely: 

Rule 88A: Order of utilization of input tax credit

•Rules 100 which specifies Assessment in certain cases and 142 which specifies Notice and order for demand of amounts payable under the Act, has been substituted.

The Rules will come into effect from April 01, 2019.


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