[ 1 ]

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,

III-1a Ex. (86)—1

No. 86]

CHENNAI, WEDNESDAY, MARCH 7, 2018

Maasi 23, Hevilambi, Thiruvalluvar Aandu-2049

Part III—Section 1(a)

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.

2018

[Price: Rs. 4.80 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

FORM GST EWB-01.

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

(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)

(2)

(3)

Upto 100 km.

One day in cases other than Over

Dimensional Cargo

For every 100 km. or part thereof thereafter

One additional day other than Over

Dimensional Cargo

Upto 20 km

One day in case of Over Dimensional

Cargo

For every 20 km. or part thereof thereafter

One additional day in case of Over

Dimensional Cargo:

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;

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

(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)

(2)

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

Kerosene oil sold under PDS

Postal baggage transported by Department of Posts

Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious

metal (Chapter 71)

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

Currency

Used personal and household effects

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

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.”;

(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST EWB-04 and FORM GST

INV-1, the following forms shall be substituted, namely:-

“FORM GST EWB-01

(See rule 138)

E-Way Bill

E-Way Bill No.

E-Way Bill date

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

A.5

Document Number

A.6

Document Date

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

A.7

Value of Goods

A.8

HSN Code

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

Supply

Export or Import

Job Work

SKD or CKD

Recipient not known

Line Sales

Sales Return

Exhibition or fairs

For own use

Others

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM GST EWB-02

(See rule 138)

Consolidated E-Way Bill

Consolidated E-Way Bill No.

Consolidated E-Way Bill Date

Generator

Vehicle Number

Number of E-Way Bills

E-Way Bill Number

FORM GST EWB-03

(See rule138C)

Veriﬁ cation Report

Part A

Name of the Ofﬁ cer

Place of inspection

Time of inspection

Vehicle Number

E-Way Bill 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

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

FORM GST EWB-04

(See rule 138D)

Report of detention

E-Way Bill Number

Approximate Location of

detention

Period of detention

Name of Ofﬁ cer in-charge

(if known)

Date

Time

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM GST INV – 1

(See rule 138A)

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

Rate

Amt.

Rate

Amt.

Rate

Amt.

Rate

Amt.

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

(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”.

Dr. C. CHANDRAMOULI

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