COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

AMENDMENTS TO TAMIL NADU GOODS AND SERVICES TAX RULES, 2017

[G.O. Ms. No. 40, Commercial Taxes and Registration (B1), 23rd March 2018, Panguni 9,

Hevilambi, Thiruvalluvar Aandu-2049.]

No. SRO A-13(c)/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 (Third Amendment) Rules, 2018.

(2) Save as otherwise provided in these 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 45, in sub-rule (1), after the words, “where such goods are sent directly to a job worker”, occurring at the

end, the following shall be inserted, namely:-

“and where the goods are sent from one job worker to another job worker, the challan may be issued either by

the principal or the job worker sending the goods to another job worker:

Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity

and description of goods where the goods are sent by one job worker to another or are returned to the principal:

Provided further that the challan endorsed by the job worker may be further endorsed by another job worker,

indicating therein the quantity and description of goods where the goods are sent by one job worker to another

or are returned to the principal.”;

(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word

“day” shall be inserted;

(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed

by the Authority” shall be substituted;

III-1a Ex. (112)—1

No. 112]

CHENNAI, FRIDAY, MARCH 23, 2018

Panguni 9, 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: Re. 0.80

0.80 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

[ 1 ]

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-

“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that

there is contravention or even non-contravention of the provisions of Section 171 or these rules, but the Authority

is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in

writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance

with the provisions of the Act and these rules.”;

(v) for rule 134, the following rule shall be substituted, namely:-

“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute

quorum at its meetings.

(2) If the members of the Authority differ in their opinion on any point, the point shall be decided according to the

opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman

shall have the second or casting vote.”;

(vi), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-

“Explanation. - For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods

by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does not include cases where leasing of

parcel space by Railways takes place.”.

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