III-1a Ex. (145)—1

No. 145]

CHENNAI, WEDNESDAY, APRIL 18, 2018

Chithirai 5, Vilambi, 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. 3.20 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No. 50, Commercial Taxes and Registration (B1), 18th April 2018, Chithirai 5, Vilambi,

Thiruvalluvar Aandu-2049.]

No. SRO A-18(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 (Fourth Amendment) Rules, 2018.

(2) Save as otherwise provided, 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 89, for sub-rule (5), the following shall be substituted, namely:-

“(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be

granted as per the following formula:-

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷

Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services.

Explanation:- For the purposes of this sub-rule, the expressions –

(a) “Net ITC” shall mean input tax credit availed on inputs during the relevant period other than the input

tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and

(b) “Adjusted Total turnover” shall have the same meaning as assigned to it in sub-rule (4).”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(ii) for rule 97, the following rule shall be substituted, namely:-

“97. Consumer Welfare Fund.- (1) All amounts of state tax and income from investment along with other monies speciﬁ ed

in section 57 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) shall be credited to the

Fund:

Provided that an amount equivalent to ﬁ fty per cent. of the amount of integrated tax determined under

sub-section (5) of Section 54 of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017), read with

Section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), shall be deposited in the

Fund.

(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the

proper ofﬁ cer, appellate authority or court, the same shall be paid from the Fund.

(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and

Auditor General of India.

(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the ‘Committee’) with

a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem ﬁ t and the Committee

shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.

(5) (a) The Committee shall meet as and when necessary, generally four times in a year;

(b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman

of the Committee may deem ﬁ t;

Chairman;

(d) the meeting of the Committee shall be called, after giving at least ten days’ notice in writing to every member;

(e) the notice of the meeting of the Committee shall specify the place, date and hour of the meeting and shall

contain statement of business to be transacted thereat;

(f) no proceeding of the Committee shall be valid, unless it is presided over by the Chairman or Vice-Chairman

and attended by a minimum of three other members.

(6) The Committee shall have powers -

(a) to require any applicant to get registered with any authority as the State Government may specify;

(b) to require any applicant to produce before it, or before a duly authorised ofﬁ cer of the State Government,

as the case may be, such books, accounts, documents, instruments, or commodities in custody and control

of the applicant, as may be necessary for proper evaluation of the application;

the welfare of consumers are stated to be carried on, to a duly authorised ofﬁ cer of the State Government,

as the case may be;

(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;

(e) to require any applicant, in case of any default, or suppression of material information on his part, to

refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject

to prosecution under the Act;

(f) to recover any sum due from any applicant in accordance with the provisions of the Act;

(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of

the grant;

(h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material

particulars;

(i)

to recommend minimum ﬁ nancial assistance, by way of grant to an applicant, having regard to his ﬁ nancial

status, and importance and utility of the nature of activity under pursuit, after ensuring that the ﬁ nancial

assistance provided shall not be misutilised;

(j)

to identify beneﬁ cial and safe sectors, where investments out of Fund may be made, and make

recommendations, accordingly;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(k) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant;

(l)

to make guidelines for the management, and administration of the Fund.

(7) The Committee shall not consider an application, unless it has been inquired into, in material details and

recommended for consideration accordingly, by the Member Secretary.

(8) The Committee shall make recommendations:-

(a) for making available grants to any applicant;

(b) for investment of the money available in the Fund;

or class of complainants in a consumer dispute, after its ﬁ nal adjudication;

(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council

(as may be considered appropriate by the Committee);

(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness

on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer

Affairs is not less than twenty ﬁ ve crore rupees per annum.

Explanation.- For the purposes of this rule,

(a) ‘applicant’ means,

(i) the Central Government or State Government;

(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State

or Union Territory;

(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered

under the Companies Act, 2013 (Central Act 18 of 2013) or under any other law for the time being in force;

(iv) village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and

Scheduled Tribes;

(v) an educational or research institution incorporated by an Act of Parliament or the Legislature of a State or Union

Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as

a University under section 3 of the University Grants Commission Act, 1956 (Central Act 3 of 1956) and which has

consumers studies as part of its curriculum for a minimum period of three years; and

(vi) a complainant as deﬁ ned under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986

(Central Act 68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by

him in a consumer dispute redressal agency.

(b)

‘application’ means an application in the form as speciﬁ ed by the Standing Committee from time to time;

(c)

‘Central Consumer Protection Council’ means the Central Consumer Protection Council, established under

sub-section (1) of Section 4 of the Consumer Protection Act, 1986 (Central Act 68 of 1986), for promotion and protection

of rights of consumers;

(d)

‘Committee’ means the Committee constituted under sub-rule (4);

(e)

‘consumer’ has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer

Protection Act, 1986 (Central Act 68 of 1986), and includes consumer of goods on which central tax has been paid;

(f)

‘Fund’ means the Consumer Welfare Fund established by the State Government under section 57 of the Tamil Nadu

Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017);

(g)

‘proper ofﬁ cer’ means the ofﬁ cer having the power under the Act to make an order that the whole or any part of the

state tax is refundable.”;

(iii) in FORM GST ITC-03, after entry 5(e), for the instruction against “**”, the following shall be substituted, namely:-

“** The value of capital goods shall be the invoice value reduced by 1/60^th per month or part thereof from the date of invoice”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:-

“FORM GSTR-10

(See rule 81)

Final Return

GSTIN

Legal name

Trade Name, if any

Address for future correspondence.

Effective date of cancellation of registration

(Date of closure of business or the date from which registration

is to be cancelled)

Reference number of cancellation order

Date of cancellation order

8. Details of inputs held in stock, inputs contained in semi-ﬁ nished or ﬁ nished goods held in stock, and capital

goods/ plant and machinery on which input tax credit is required to be reversed and paid back to Government.

Sr.

No.

GSTIN

Invoice/Bill

of Entry

Description

of inputs

held in

stock, inputs

contained

in semi-

ﬁ nished or

ﬁ nished

goods held

in stock

and capital

goods/

plant and

machinery

Unit

Quantity

Code

(UQC)

Qty

Value (As

adjusted

by debit

/ credit

note)

Input tax credit/

Tax payable (whichever is higher) (Rs.)

No.

Date

Central

tax

State/

Union

territory

tax

Integrated

tax

Cess

8 (a) Inputs held in stock (where invoice is available)

8 (b) Inputs contained in semi-ﬁ nished or ﬁ nished goods held in stock (where invoice is available)

8 (c) Capital goods/plant and machinery held in stock

8 (d) Inputs held in stock or inputs as contained in semi-ﬁ nished /ﬁ nished goods held in stock (where invoice is

not available)

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

9. Amount of tax payable and paid (based on Table 8)

Sr.

No.

Description

ITC

reversible/

Tax payable

Tax paid

along with

application for

cancellation

of registration

(GST REG-

16)

Balance

tax

payable

(3-4)

Amount

paid

through

debit to

electronic

cash ledger

Amount paid through debit to

electronic credit ledger

Central

Tax

State/

Union

territory

Tax

Integrated

Tax

Cess

Central Tax

State/ Union

territory Tax

Integrated

Tax

Cess

10. Interest, late fee payable and paid

Description

Amount

payable

Amount Paid

(I) Interest on account of

(a)

Integrated Tax

(b) Central Tax

(d) Cess

(II) Late fee

(a) Central Tax

(b) State/Union territory tax

11. Veriﬁ cation

I hereby solemnly afﬁ rm and declare that the information given hereinabove is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

Signature of authorized signatory _______________________________________

Name _______________________________________

Designation/Status ____________________________

Date - dd/mm/yyyy

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Instructions:

This form is not required to be ﬁ led by taxpayers or persons who are registered as :-

(i)

Input Service Distributors;

(ii)

Persons paying tax under Section 10;

(iii)

Non-resident taxable person;

(iv)

Persons required to deduct tax at source under Section 51; and

(v)

Persons required to collect tax at source under Section 52.

Details of stock of inputs, inputs contained in semi-ﬁ nished or ﬁ nished goods and stock of capital goods/plant and

machinery on which input tax credit has been availed.

Following points need to be taken care of while providing details of stock at Sl. No.8:

(i)

where the tax invoices related to the inputs held in stock or inputs contained in semi-ﬁ nished or ﬁ nished

goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3)

of rule 44 based on prevailing market price of the goods;

(ii)

in case of capital goods/plant and machinery, the value should be the invoice value reduced by 1/60^th per

month or part thereof from the date of invoice/purchase taking useful life as ﬁ ve years.

The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall

be duly certiﬁ ed by a practicing chartered accountant or cost accountant. Copy of the certiﬁ cate shall be uploaded

while ﬁ ling the details.”;

(v) for FORM GST DRC-07, the following shall be substituted, namely:-

“FORM GST DRC-07

[See rule 142(5)]

Summary of the order

1. Details of order –

(a) Order No. (b) Order date (c) Tax period -

2. Issues involved –<< drop down>> classiﬁ cation, valuation, rate of tax, suppression of turnover, excess ITC

claimed, excess refund released, place of supply, others (specify)

3. Description of goods / services -

Sr. No.

HSN

Description

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

4. Details of demand

(Amount in Rs.)

Sr.

No.

Tax

rate

Turnover

Place of

supply

Act

Tax/ Cess

Interest

Penalty

Others

Signature

Name

Designation”.

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