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.

No. 213] CHENNAI, TUESDAY, JUNE 19, 2018 Aani 5, Vilambi, 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

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No. 68, Commercial Taxes and Registration (B1), 19th June 2018, Aani 5, Vilambi, Thiruvalluvar Aandu-2049.] No. SRO A-34(b)/2018.

In exercise of the powers conferred by Section 164 of 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, 2018.

(2) Save as otherwise provided in there rules, 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 58, after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identifi cation Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:

Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identifi cation Numbers for the purposes of the said Chapter XVI.”;

(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY “Provided that where the circumstances so warrant, the Commissioner, or any other offi cer authorised by him, may, on suffi cient cause being shown, extend the time for recording of the fi nal report in Part B of FORM EWB-03, for a further period not exceeding three days.

Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.”;

(iii) in rule 142, in sub-rule (5), after the words and fi gures “of section 76”, the words and fi gures “or section 129 or section 130” shall be inserted;

(iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:- Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN]

1. (a) Legal name

(b) PAN

2. Details of registrations having the same PAN Sl. No.

GSTIN

Trade Name

3. Verifi cation I hereby solemnly affi rm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature:

Place: Name of Authorised Signatory ….………… Date: Designation/Status…………………… for offi ce use- Enrolment No. - Date .” Ka. BALACHANDRAN, Principal Secretary to Government.

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU