[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No. 66, Commercial Taxes and Registration (B1), 13th June 2018,

Vaikasi 30, Vilambi, Thiruvalluvar Aandu-2049.]

No. SRO A-34(a)/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 (Fifth 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 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that the value of supplies on account of any amount added in accordance with the provisions of

clause (b) of sub-section (2) of Section 15 shall be deemed to have been paid for the purposes of the second proviso

to sub-section (2) of Section 16.”;

(ii) in rule 83, in sub-rule (3), in the second proviso, for the words “one year”, the words “eighteen months” shall be

substituted;

(iii) with effect from 1st July, 2017, 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

III-1a Ex. (207)—1

No. 207]

CHENNAI, WEDNESDAY, JUNE 13, 2018

Vaikasi 30, 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. 1.60 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

(iv) with effect from 01^st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:“

(a) the inward supplies of goods or services or both were received from a registered person against a tax

invoice;”;

(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that an amount equivalent to ﬁ fty per cent. of the amount of cess determined under sub-section

(5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of

2017), shall be deposited in the Fund.”;

(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-

“(3) Where the Authority determines that a registered person has not passed on the beneﬁ t of the reduction in

the rate of tax on the supply of goods or services or the beneﬁ t of input tax credit to the recipient by way of

commensurate reduction in prices, the Authority may order-

(a) reduction in prices;

(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate

reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher

amount till the date of the return of such amount or recovery of the amount including interest not returned,

as the case may be;

Fund constituted under Section 57 and the remaining ﬁ fty per cent. of the amount in the Fund constituted

under Section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible

person does not claim return of the amount or is not identiﬁ able;

(d) imposition of penalty as speciﬁ ed under the Act; and

(e) cancellation of registration under the Act.

Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect

of which the Authority passes an order.”;

(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-

“(o) where empty cylinders for packing of liqueﬁ ed petroleum gas are being moved for reasons other than

supply.”;

(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-

“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to

March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;

(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,

(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-

“(11)

Sales Tax practitioner under existing law for a period of not less than ﬁ ve years

(12)

tax return preparer under existing law for a period of not less than ﬁ ve years”;

(b) after the “Consent”, the following shall be inserted, namely:-

“Declaration

I hereby declare that:

(i) I am a citizen of India;

(ii) I am a person of sound mind;

(iii) I have not been adjudicated as an insolvent; and

(iv) I have not been convicted by a competent court.”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(x) in FORM GST RFD-01, in Annexure-1,

(a) for Statement 1A, the following Statement shall be substituted, namely:-

“Statement 1A

[see rule 89(2)(h)]

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

Sl.

No.

Details of invoices of inward

supplies received

Tax paid on inward supplies

Details of invoices

of outward supplies

issued

Tax paid on outward

supplies

GSTIN

of the

supplier

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State Tax

/ Union

territory

Tax

No.

Date

Tax-

able

Value

Integra-

ted Tax

Central

Tax

State

Tax /

Union

territory

Tax

”;

(b) for Statement 5B, the following Statement shall be substituted, namely:-

“Statement 5B

[see rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs.)

Sl.

No.

Details of invoices of outward supplies in case

refund is claimed by supplier/Details of invoices

of inward supplies in case refund is claimed by

recipient

Tax paid

GSTIN

of the

supplier

No.

Date

Taxable Value

Integrated

Tax

Central

Tax

State Tax /Union Territory

Tax

Cess

;”

(xi) in FORM GST RFD-01A, in Annexure-1,

(a) for Statement 1A, the following Statement shall be substituted, namely:-

“Statement 1A

[see rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of ﬁ rst proviso to Section 54(3)]

Sl.

Details of invoices of inward

supplies received

Tax paid on inward supplies

Details of invoices

of outward supplies

issued

Tax paid on outward supplies

GSTIN

of the

supplier

No.

Date

Taxa-

ble

Value

Integra-

ted Tax

Central

Tax

State

Tax /

Union

territory

Tax

No.

Date

Taxa-

ble

Value

Integra-

ted Tax

Central

Tax

State

Tax /

Union

territory

Tax

”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(b) for Statement 5B, the following Statement shall be substituted, namely:-

“Statement 5B

[see rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs.)

Sl.

No.

Details of invoices of outward supplies in case

refund is claimed by supplier/Details of invoices

of inward supplies in case refund is claimed by

recipient

Tax paid

GSTIN of

the supplier

No.

Date

Taxable Value

Integrated

Tax

Central

Tax

State Tax /Union

Territory Tax

Cess

.”

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