Notification, 2017

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

No. 314] CHENNAI, THURSDAY, SEPTEMBER 28, 2017 Purattasi 12, Hevilambi, Thiruvalluvar Aandu-2048 General statutory Rules, Notifications, Orders, Regulations, etc., issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

© [Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY PUBLISHED BY AUTHORITY

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES,2017

[G.O. Ms. No.121, Commercial Taxes and Registration (B1), 28th September 2017, Purattasi 12, No. SRO A-41(d)/2017 In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2017.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017,–

(i) in rule 24, in sub-rule (4), for the fi gures, letters and word, “30th September”, the fi gures, letters and word “31st October” shall be substituted;

(ii) in rule 118, for the words “a period of ninety days of the appointed day”, the words and fi gures “the period specifi ed in rule 117 or such further period as extended by the Commissioner” shall be substituted;

(iii) in rule 119, for the words “ninety days of the appointed day”, the words and fi gures “the p eriod specifi ed in rule 117 or such further period as extended by the Commissioner” shall be substituted;

(iv) in rule 120, for the words “ninety days of the appointed day”, the words and fi gures “the period specifi ed in rule 117 or such further period as extended by the Commissioner” shall be substituted;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 2

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;

(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;

(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.

Additional Chief Secretary to Government (FAC).

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Tamil Nadu Goods and Services Tax Act, 2017