Notification, 2018

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

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

[G.O. Ms. No. 34, Commercial Taxes and Registration (B1), 7th March 2018, Maasi 23, Hevilambi, Thiruvalluvar Aandu-2049.] No. SRO A-12(a)/2018.

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 (Second Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notifi cation in the Offi cial Gazette, appoint.

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

(i) with effect from the date of publication of this notifi cation in the Offi cial Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- “(iii) The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such period as extended by the Commissioner, on the recommendations of the Council, for each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period;”;

(ii) for rule 138, the following rule shall be substituted, namely:- “138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-

(1) Every registered person who causes movement of goods of consignment value exceeding fi fty thousand rupees—

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person, No. 86] CHENNAI, WEDNESDAY, MARCH 7, 2018 Maasi 23, Hevilambi, Thiruvalluvar Aandu-2049 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 shall, before commencement of such movement, furnish information relating to the said goods as specifi ed in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment:

Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1.—For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to in the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/783(c-2)/2017, published at pages 1 to 2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 15th September, 2017 as amended from time to time.

Explanation 2.—For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.

(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:

Provided that the registered person or, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fi fty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specifi ed in this rule:

Provided also that where the goods are transported for a distance of upto fi fty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of Explanation 1.—For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Explanation 2—The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).

(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3

(5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01: Provided that where the goods are transported for a distance of upto fi fty kilometers within the State or Union territory from the place of business of the transporter fi nally to the place of business of the consignee, the details of the conveyance may not be updated in the e-way bill.

(5A) The consignor or the recipient, who has furnished the information in Part A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.

(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.

(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fi fty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.

(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.

(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill:

Provided that an e-way bill cannot be cancelled if it has been verifi ed in transit in accordance with the provisions of rule 138B:

Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fi fteen days for updation of Part B of FORM GST EWB-01.

(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distance Validity period

1. Upto 100 km. One day in cases other than Over Dimensional Cargo

2. For every 100 km. or part thereof thereafter One additional day other than Over Dimensional Cargo

3. Upto 20 km One day in case of Over Dimensional Cargo

4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo:

4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Provided that the Commissioner may, on the recommendations of the Council, by notifi cation, extend the validity period of an e-way bill for certain categories of goods as may be specifi ed therein: Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.

Explanation 1.—For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.— For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 59 of 1988).

(11) The details of the e-way bill generated under this rule shall be made available to the-

(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or

(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

(12) Where the person to whom the information specifi ed in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details.

(13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union territory shall be valid in the State.

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a) where the goods being transported are specifi ed in Annexure;

(b) where the goods are being transported by a non-motorised conveyance;

(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specifi ed, notify;

(e) where the goods, other than de-oiled cake, being transported, are specifi ed in the Schedule appended to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-5)/2017, published at pages 68-75 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June 2017 as amended from time to time;

(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;

(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;

(h) where the goods are being transported—

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

(ii) under customs supervision or under customs seal;

(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;

(j) where the goods being transported are exempt from tax under the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-10)/2017, published at pages 83-84 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June 2017 as amended from time to time and the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/793(c-3)/2017, published at page 2 in Part II—Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 21st September, 2017 as amended from time to time;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5

(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;

(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;

(m) where empty cargo containers are being transported; and

(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Explanation.—The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.

ANNEXURE

[(See rule 138 (14)] S. No. Description of Goods

1. Liquefi ed petroleum gas for supply to household and non domestic exempted category (NDEC) customers

2. Kerosene oil sold under PDS

3. Postal baggage transported by Department of Posts

4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)

5. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)

6. Currency

7. Used personal and household effects

8. Coral, unworked (0508) and worked coral (9601)”;

(iii) for rule 138A, the following rule shall be substituted, namely:- “138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry—

(a) the invoice or bill of supply or delivery challan, as the case may be; and

(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identifi cation Device embedded on to the conveyance in such manner as may be notifi ed by the Commissioner: Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.

(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verifi cation by the proper offi cer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.

(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.

(4) The Commissioner may, by notifi cation, require a class of transporters to obtain a unique Radio Frequency Identifi cation Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identifi cation Device prior to the movement of goods.

(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notifi cation, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill 6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(a) tax invoice or bill of supply or bill of entry; or

(b) a delivery challan, where the goods are transported for reasons other than by way of supply.”;

(iv) for rule 138B, the following rule shall be substituted, namely:- “138B. Verifi cation of documents and conveyances.- (1) The Commissioner or an offi cer empowered by him in this behalf may authorize the proper offi cer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.

(2) The Commissioner shall get Radio Frequency Identifi cation Device readers installed at places where the verifi cation of movement of goods is required to be carried out and verifi cation of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.

(3) The physical verifi cation of conveyances shall be carried out by the proper offi cer as authorised by the Commissioner or an offi cer empowered by him in this behalf:

Provided that on receipt of specifi c information on evasion of tax, physical verifi cation of a specifi c conveyance can also be carried out by any other offi cer after obtaining necessary approval of the Commissioner or an offi cer authorised by him in this behalf.”;

(v) for rule 138C, the following rule shall be substituted, namely:- “138C. Inspection and verifi cation of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper offi cer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the fi nal report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.

(2) Where the physical verifi cation of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verifi cation of the said conveyance shall be carried out again in the State or Union territory, unless a specifi c information relating to evasion of tax is made available subsequently.”;

(vi) for rule 138D, the following rule shall be substituted, namely:- “138D. Facility for uploading information regarding detention of vehicle.- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.”;

INV-1, the following forms shall be substituted, namely:- (See rule 138) E-Way Bill E-Way Bill No. :

Generator :

Valid from :

Valid until :

PART-A

A.1 GSTIN of Supplier A.2 Place of Dispatch A.3 GSTIN of Recipient A.4 Place of Delivery

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 7

A.7 Value of Goods A.9 Reason for Transportation

PART-B

B.1 Vehicle Number for Road B.2 Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.

Notes:

1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto fi ve crore rupees in the preceding fi nancial year and at four digit level for taxpayers having annual turnover above fi ve crore rupees in the preceding fi nancial year.

2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.

3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.

4. Place of Delivery shall indicate the PIN Code of place of delivery.

5. Place of dispatch shall indicate the PIN Code of place of dispatch.

6. Where the supplier or the recipient is not registered, then the letters “URP” are to be fi lled-in in column A.1 or, as the case may be, A.3.

7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others 8 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (See rule 138) Consolidated E-Way Bill No. :

Consolidated E-Way Bill Date :

Generator :

Vehicle Number :

Number of E-Way Bills (See rule138C) Verifi cation Report Part A Name of the Offi cer Place of inspection Time of inspection Vehicle Number Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry date Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry Number Name of person in-charge of Vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of Vehicle

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 9

Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or Union territory tax Cess Penalty payable integrated tax Central tax State or Union territory tax Cess Details of Notice Date Number Summary of fi ndings Report of detention Approximate Location of detention Period of detention Name of Offi cer in-charge (if known) Date Time 10 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Generation of Invoice Reference Number IRN: Date:

Details of Supplier

GSTIN

Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.

No.

Description of Goods HSN Qty.

Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess R at e Am t.

R at e Am t.

R at e Am t.

R at e Am t.

Freight Insurance Packing and Forwarding Charges etc.

Total Total Invoice Value (In fi gure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 11

(viii) with effect from the date of publication of this notifi cation in the Offi cial Gazette, in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:- “DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status”;

(ix) with effect from the date of publication of this notifi cation in the Offi cial Gazette, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:- “DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status”.

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