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.

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No. 151, Commercial Taxes and Registration (B1), 27th October 2017,Aippasi 10, No. SRO A-46(i)/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 (Ninth Amendment) Rules, 2017.

(2) They shall come into force on the date of their publication in the Offi cial Gazette.

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

(i) in rule 24, in sub-rule (4), for the words, fi gures and letters “on or before 31st October, 2017”, the words, fi gures and letters “on or before 31st December, 2017” shall be substituted;

(ii) in rule 45, in sub-rule (3), after the words “succeeding the said quarter”, the words “or within such further period as may be extended by the Commissioner by a notifi cation in this behalf: Provided that any extension of the time limit notifi ed by the Commissioner of Central Tax shall be deemed to be notifi ed by the Commissioner.” shall be inserted;

No. 349] CHENNAI, SATURDAY, OCTOBER 28, 2017 Aippasi 11, 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

2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iii) in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:- “Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under Section 37 of the Act, the supplier shall furnish the information relating to exports as specifi ed in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the fi rst proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;

(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- “Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specifi ed in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the fi rst proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.” Additional Chief Secretary to Government (FAC).

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

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