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. 329] CHENNAI, FRIDAY, OCTOBER 13, 2017 Purattasi 27, 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.138, Commercial Taxes and Registration (B1), 13th October 2017, Purattasi 27, 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 (Sixth 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 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- “(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certifi cate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the fi rst day of the month immediately succeeding the month in which he fi les an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notifi ed by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:

Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY2

(ii) after rule 46, the following rule shall be inserted, namely:- “46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;

(iii) in rule 54, in sub-rule (2),

(a) for the words “tax invoice”, the words “consolidated tax invoice” shall be substituted;

(b) after the words “by whatever name called”, the words “for the supply of services made during a month at the end of the month” shall be inserted;

(iv) in rule 62, in sub-rule (1), the following proviso shall be inserted, namely:- “Provided that the registered person who opts to pay tax under section 10 with effect from the fi rst day of a month which is not the fi rst month of a quarter shall furnish the return in FORM GSTR - 4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.”;

(v) in FORM GST CMP-02, for the words, fi gures and brackets “See rule 3(2)”, the words, fi gures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;

(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- “6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess

No. Date Value No. Date Rate Taxable value Amt.

6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer

(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- “4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 4A. Supplies made to SEZ unit or SEZ Developer

(viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:- “10. For the tax period July, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished.” 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