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. 368] CHENNAI, WEDNESDAY, NOVEMBER 15, 2017 Aippasi 29, 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.164, Commercial Taxes and Registration (B1), 15th November 2017, Aippasi 29, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-51(a)/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 (Tenth 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 43, after sub-rule (2), the following explanation shall be inserted, namely:- “Explanation.- For the purposes of rule 42 and this rule, it is hereby clarifi ed that the aggregate value of exempt supplies shall exclude the value of supply of services specifi ed in the notifi cation of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II-Section 3, sub-section (i), vide number

GSR 1338(E) dated the 27th October, 2017.”;

(ii) in rule 54, in sub-rule (2), for the words “supplier shall issue”, the words “supplier may issue” shall be substituted;

(iii) after rule 97, the following rule shall be inserted, namely:- “97A. Manual fi ling and processing.–Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic fi ling of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certifi cate on the common portal shall, in respect of that process or procedure, include manual fi ling of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certifi cate in such Forms as appended to these rules.”; 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iv) after rule 107, the following rule shall be inserted, namely:- “107A. Manual fi ling and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic fi ling of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certifi cate on the common portal shall, in respect of that process or procedure, include manual fi ling of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certifi cate in such Forms as appended to these rules.”;

(v) after rule 109, the following rule shall be inserted, namely:- “109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to -

(a) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner;

(b) the Deputy Commissioner(Appeals) where such decision or order is passed by the Assistant Commissioner or State Tax Offi cer or Deputy State Tax Offi cer, within three months from the date on which the said decision or order is communicated to such person.

(2) An offi cer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to –

(a) the Joint Commissioner(Appeals) where such decision or order is passed by the Deputy Commissioner;

(b) the Deputy Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or State Tax Offi cer or Deputy State Tax Offi cer, within six months from the date of communication of the said decision or order.”;

(vi) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:- “FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)

1. GSTIN / Temporary ID

2. Legal Name

3. Trade Name, if any

4. Address

5. Tax period (if applicable) From <Year><Month> To <Year><Month>

6. Amount of Refund Act Tax Interest Penalty Fees Others Total Central tax Integrated tax Cess Total

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3

7. Grounds of Refund Claim (select from drop down)

(a) Excess balance in Electronic Cash Ledger

(b) Exports of services- with payment of tax

(c) Exports of goods / services- without payment of tax (accumulated ITC)

(d) ITC accumulated due to inverted tax structure[under clause (ii) of fi rst proviso to section 54(3)]

(e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)

(f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

(g) Recipient of deemed export 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 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 I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.

Signature Name – Designation / Status I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affi rm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

8. Verifi cation I/We<Taxpayer Name> hereby solemnly affi rm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Statement-1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of fi rst proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5

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C C H AN D R AM O U LI A dd iti on al C hi ef S ec re ta ry t o G ov er nm en t (F A C 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