No.242 Registered No. N. E.930. ,lfl :l f;'+ ;!F fl t TRIPURA GAZETTE Published by AuthoritY EXTRAORDINARY ISSUE Agartala, Wednesday, August 't7, 2011 A. D., Sravana t6' 1933 S. E' PART--|-- Orders and Notifications by the Government of Tripura, Tha High Court, Government Treasury etc' GO\/ERNMENT OF TXTIPURA FINANCE DEPARTMENT (TAXES & EXCISE) l.lt].F. 1 - 1 t43)-TAX/zOO5(P-1) Dated, Ag*rtala, the tSth August' 2O11' NOTrrlcATI(}X ln exercise of'powers conferred un<ler section 87 of the Tripura Value Added Tax Act' 2004 {'Tr:ipure Act }fo. I af 2OO5}, the Slate Govemment hereby rnakes the following rules to arnend rl:e Tripura Vaiue Added Ta:{ Rules, ?005, namely' *- 1, Short litle and commencement. * ( 1) These rules may be called the Tripura Value Added Tax (First Amcndment) Rutes, 2Ol 1' (2) They shall come into force from rhe date of their publication in official garette . 2. Amendmc}t pf rule-2r- (i) in the Tripura Value Added Tax Rules' 2o05(herein after referred to as the principal Rules) in clause(xii) 6f Rule-Z, for the words "sells" the words '*sells and purchases'" and for thc rvord "Ssles" the words "sate$ and purchases" shall be SUbstituted' (ii) subsrituted. In clause (xvi). for the word "s8le" the words "sale and purchase" shall be 3, Ar+endr.nent r}f mle-3:: (t In sub clause (i) of clause (a) of rule 3 of the principal rules, for the wor<l "sale" wherever it occurs, the rvords *sale and purchase" shall be substituted. (ii) ln sub clause (ii) of clause (a) of rule 3, for the words tlsales or supplies" the worrl..salcsorsuppliesorpurch*ses''shallbesubstituted'
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No.242 Registered No. N. E.930.
,lfl
:lf;'+;!Fflt
TRIPURA GAZETTE
Published by AuthoritY
EXTRAORDINARY ISSUE
Agartala, Wednesday, August 't7, 2011 A. D., Sravana t6' 1933 S. E'
PART--|-- Orders and Notifications by the Government of Tripura,Tha High Court, Government Treasury etc'
(iii)lllcIause(a)ofsub.rulel;i).attcr$eprovisotheIollorvingshallbeinser|'ed.nameIr.-..pro'ided further that the prcvisions of clause (a) of rhis sub-mle shall not be
applicatrle in case of dealers dealing in the items undcr schedule-vlll"'
Tur {ct. l{Jl):l rt) tirc SuperirienJcrii. *l Trxes :n rlie
(a) ln Form-X by the dealers other than dealers as nrentioned in (h) and (c) bclow
(h) ln Form-XA b1'the Conrposite dealers.
(c) ln Form-XB by the dealeri dealing in irems under Schedr-rle -Vlll.
Explanation r
Dealers dealing in itcms undcr Schedulc Vlll and also in orher ilems. shail frrrnislr
return both in Form X & XB as applicable".
(ii) ln clause (c) o{'sutr-nrle - ilV). after the p'ords'*cash memos" and belare tl're ivords
u'counterfoils of all related C$T f'orms" the words. "purchasc vouchers" shall be
i nscrted.
$,Tripura Gazette, Extraordina{r Issue, August 17, 20rr A. D.
I I. Ingertion of new rule l9A
Alter Rrrlc l9 ot'the principal rules. tlie fblloruing shall be insertecl namelv.-
"19A. Deducrion of purchase price ofturnover of' purchaScs for subsequent
schcr.Jr-rle Vlll:-
gcods returned or rejected from computing gross
return period in respect of items under
slherein' any goods are retumed hy a dealer to a seller withirr tlrree montlrs t).orn thedate of purchase" during or following the periods in which such goods were purc6aseci. suchregistered dealer may. w'hile furnishing return under Rule-18, deduct the purchase price crfgootJs in respecl of'rvhich due tax u'as paid by the deaier during the earlier period from hisgross turnover of purchases of goods'..
12. Amendment of Rule.-!2:-
{i} In clause (ii) of sub-rure ( 1} of Rul.e 42 of the principal rules,invoice" tlre rvords "tax invoice or purchase voucher,, and fbr the word".s*ller trr purchasero' shall be sr-rbstituted.
for the wrlrds u'tax
u'seller" the words
the punctuation and rvorcts.
{ti} ln clause {iii} of sub-rule {l). for rhe w,ords .^rax invoice',. rhe words ,,1*x
invoice or purchase voucher" shall be substituted.
tiiii Jn sub-rule (2)" afier the wdrds '.tnx invoice'.", purchasc voucher " shall be inserted.
(ir') Afier clause (iv) of sub-rul* {3). the follou'ing new,clause shall be i*ser1ed.namcl;,.-
"{v) Every'dealer making purchase of goocis as mentioned in Schedule VIIj. shailprovide the seller a plrrchase vottclrer as nrentioned irr Sectiorr 50A and nraintain accour-rts ofsuch purchase".
13. Ame4-dment of Rule-43:-
(i) In rhe heading of Rule
lhe pr-rnctuation and the r.r,ords. ..,
43 of the principal rules. afrer the words ..'l.AX INVOICE.PURCHASf, VOLICI{ER" shall bc inserred.
'',.,,
;i
Trinura Gazette, Extraordinarylssr.:e, August 17, 2011 A' D'
{ii}. ln sub- rule (1), for the words'*tax invoice" the words *'tax invoice or purchase
voucher" shall bc substituted.
{iii} In sub-rule (2). for the words '*tax invoices" the words "tax invoices lrr purchase
voucher$" shall be substituted.
14. Amendment o-t Bule-45:-
In sub-rule (31 of rule 45 of the principal rules. after tl,e rvorcis "tax invoiccs" tlte rvords
and punclualion .u / purchase vouchers" shall be inserted.
15. Amendment of Rule'71:'
{ii In sub-rule {l) of Rul* ?1 *f fhe principal rules. aiter ths words "tar inv*ic*" {he
purrctuatiolt and rvords ", pur€hase rtneh*r " shall be inserted'
{ii} ln sub-rule(5). fbr thE:aords "fifteen d3-vs" appearing in ll"'e secord line' the l\o:"'J:
"one monlh" shall be suhstituted.
I 6. AmendmenJ PfJqrqsi-
(i) In Sl. No.l I of Fon:t
punctuation and the words "
existing codes.
(ii) In Form II.
words "l purchaser
I. in Econqmic Activity Code. after the lr'*rd "selltr"
/ purchaser i re-purchaser" shall be inserted along with
in Economic Activity code after the word "scller" the punctuation a::d
/ re-purchaser" shall be insertecl along with tlre cxisting codes
li:e
Li:e
the
{iii) ln Form tll, in column 4. afier the worei "sold" the punctuation and the wcu'd
..lpurchascd" shall bc ilrserted and in colunrn 5. after tlrc word "retailer"' the punctuations and
the rvor.cls ,, / purchaser / re-purchaser" shall be inse rted.
{iv) (ai "l'he existing Form-X shall be replaced
be used h1 the dealer otlrer than conrposite dealers
VIll. (at Annexure - A)
bl a uer.v F'ornr-X apperrded to these rules tct
and iJealers dealing in itenrs urrder S'chedule '
lilr Tripura Gazette, Extraordinary Issue, August 17, 2Al1 A. D.
"i (b) A ne*' Return Form, "Form-XA" as appe nded to these rules for corrrposile dealers
ii shal'l be insened. (at Annexure * B)
tc) A rreu, Return F-orm, "Iiorrn-XB" as appended to these mles sirall be inserted for r-rsc
b,"- the dealer dealing in items contained in Schetlule-Vlll. (al Annexrrre - C)
(v) (a) ln Form-XIl. in clause (b) atfer the word *'sales" t.he wcrds "antl or purchases"
shail bc insened.
(b) ln Fornr Xli, in clause (c) afier the word'(sales" ilre rvords "and or purchases "slrlll he irr.sertcd.
(vi) For the existing "F'orm-XIV" in the principai rules, a nelv u'Forln-XIY" appended to these
nrles shall be strbstituted. (at Annexure - f))
(vii) A new "Form XLt" appen<iecl to these rules. as purchase voucher for use by the dealcr
dealing in the itenrs uncler Schedule VIII shall bc inscrtcd.lal Antrexut'e - I-.)
{r.iiii,4 nerv "Form - Xl,Itr'is appendecl to tirese rules. as annual purchase slalement ftrr usc
c3,;lll the d**l*r: except the dealers deaiing in the items gncler Schedule Vlltr shali be i::sel1eti
{at Annexure * Fl
{ix),{ rrerr "Form * XLIII" is appendecl tg these rrrles. as annual sales sfatenrent fbr use by ali
the dealers dealing in the items under Schedule VIII shall be inserted. (at Annexure - C)
By order of the {}overnsrr.
\\1-C__4\bl)r\ rr
Commissioner & Secretary to th*Covsrnment of "Iripura
ir;l{yg
{
Tripura Gazetfe,trxtraord.inary Issue, August 17, 201 1 A' D'
Anncxurc - A
ITORIII-X'TRIPURA VALUE ADDITD TAX ACT'2004
Return Form(For the dealers other than Composite dealers and dealers dealing in itenr
under Schedule-VlII)lun$er Ru!)- l8G), oJith.e 't'vA-I- Rulesl
l. Tax period:-Month / Quarter...-.' -......,.Ye4r.',.... "'
7, Tax payer's ldentification Na'-.-.
3. Name of the dealer:
4. Address:
5. Economic Activitv Code:- I\'lanufacturcr/lmporteriselleri Re-selleristrike out rrhich is nct appticablei
6"Prrrchsse from outside lhe $iste;I I'Ig r I b I e-pg-tgt'e! r-{r ! x*!t-9C-{Lble
:.r
\u
st.- l ar rare Value
!.tu-b!gp*ttts!-e I ei: - --
i) Taxable goods:-
i\Iedicine, SanitaryNapkinso Surgical
I terns etc.
r l\1RP Value in casc of Fr*igtrtt &Other
Incidental Cost
!IgrNo.
5t.hto.
MltP Yalue in case ofMedicine, SanitarS'
Napkins, Surgical Itemsctc.
Freight & OtherIncidental Cost
VATpaid
J
Freight & Other i
Incidental Cost i
',f ,,d$;{ .i.iJ
,
t'
Tripura Gazette, ExtraordinaryIssue, August 12, 2011 A. D.
iii) Non trxable goods:-
Value Freight & OtherIncidental Cost
$,'l'r:ial I'nxitbl*Fxrehsss
t6{i}+?{i}l
ifi") ib)mt$-
Value {trxcluding VAT} VAT paid MRP in casq 0ficine etc.
Valueexcludin vAT)
9.Total taxable sales:-
u Less:ExemDt sales
_ (li Less-Item under Schedule - IIII (bli-*''-"-'
Less-Exportc iLess-Stock transfer
Less;Infer State sales(iv) (ai Taxable sales within Tripura
___l
Less :Salesgglgn . .'faxable sales
$1. No.
I ttem
-- -- l:-- -
Valueiexcluding VAT) VAT paid
Freight & Othcrlncirlental Cost
Total
Rs. Rs.
ot*l sales
Y
Tripura Gazette, Extraordinary issue, August 17, 2OlI A. D.
10.**(i) Taxable sales( For goods purchased from outside fhe State or goods
manufactured within the Stsfe):-
SI,
NoItemcode
Itemd*scription
;;l(excludingl
vAr) I
VATp*yable
Taxrate
IiiRP t;ilI" .*; "f l-II!{.edicine, Sanitary I
Napkins, Surgical i
Items etc
*otii) Taxable re-sales (For gootls purchased within the $tate; :-
Sl. i [t.*]io, r code
I terndesrripfi*n
\'aluelsx ,Itexclucrngrate vAT)
l\IRP \'alue in case oflltedi*in*, .3:lnitnryXapkins. Su rgica!
Items efc
\.AT'pr*3.-*blc
I l.Tax due cn accsunt of sales{Curre nt Qu*rte rlklanth);
,,,,,,"::::+ 'i0{iii,
13.Total nmcunt payable{l I +12):14.Tax eredit for goorls purchased in the current1S.'I'ax credil carry fonvarded from the previors
l6.Tax credit for Capital goods:-
Quarter/l\{onth:
(i) Tax rredit claimed for capitalgoods purchased in the current return period;_{ii)Total lax credit allowed upto last return pericd:(iii)Tofal tax credit availed upto last rcturn period:{iv)'l'ax credit adius(ed in the current return period:(r') Total tax credit availed upfo current return period:
{vi}Allorved tax credit cnrry fcrwarded:
periodr
| 7. Totat Tax Credit{ I 4+i 5+16(iv}} :-
l0
Tripura Gazette,
18. l-lxcess tax credit availedRelevant pcriod
Extraordinaqr Issue,
, if any:-Arnount
August 17, 2A11 A. D.
Rcnson
II -1 I
I1-."-.___- , __i
19. Net tax credit {17-18):.
20. Tsx payablc to Government {13-19}:-
21.'I'ax Credit carry fonvarded:-ll9-13+t6(r'i)l
2?.'Ioial amount payable:
23. T.D.S. Certificate
?4. [2? -231
Am*unt paid fo Rs
$eroll X{i,"...".,........ dated
The above stafements are true to fhe bert of rny knorvledge and belief.
Date:
{Signature of the dealcrior authorized person)
ITO'TE:**In case, nunttrerof commodities sre more than rhe sp*ce provicledo annfxure Inay
bc used,
n.- lRs.
l-.-*__.,* *.****:--*
Governmcnt,....."..,....) x*
Treasurypsr Challan
11
s.
,1.
6.
Tripura Gazette, Extraordinary issue, Ar'rgust 17, 2$Il A' D'
ArrnPlure - E
FOrtM-XA
TRIFURA VALUE ANDED TAX ACT, 2OOd
Return Form for CornPosite Dealer
J t --r^ i c.r/:\ /^\ ^f . - tI Under Rule-l8(i) {a) of the TVAT Rulesi.a__
Tax period:- Qr. Ending..... .Year.I'ax payer's ldentificatian No..,.,Name of the dealerl