No. 369]

CHENNAI, TUESDAY, OCTOBER 30, 2018

Aippasi 13, Vilambi, Thiruvalluvar Aandu-2049

Part III—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2018

[Price: Rs. 4.00 Paise.

Ex-III-1(a)(369)

[1]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No.143, Commercial Taxes and Registration (B1), 30th October 2018,

Aippasi 13, Vilambi, Thiruvalluvar Aandu-2049.]

No. SRO A- 51(b)/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. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Thirteenth Amendment) Rules, 2018.

(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 (hereinafter referred to as the said rules), after

rule 83, the following rule shall be inserted, namely:-

“83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of

sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the

said rule, shall pass an examination as per sub-rule (3) of the said rule.

(2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as “NACIN”) shall

conduct the examination.

(3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of

the examination published by NACIN every year on the oﬃ cial websites of the Board, NACIN, common portal,

GST Council Secretariat and in the leading English and regional newspapers.

(4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination

shall register online on a website speciﬁ ed by NACIN.

(ii) A person who registers for the examination shall pay examination fee as speciﬁ ed by NACIN, and the

amount for the same and the manner of its payment shall be speciﬁ ed by NACIN on the oﬃ cial websites of

the Board, NACIN and common portal.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate

shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.

(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods

and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two

years of enrolment:

Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018,

he shall get one more year to pass the examination:

Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of

sub-rule (1) of rule 83 apply, the period to pass the examination will be as speciﬁ ed in the second proviso

of sub-rule (3) of said rule.

(ii) A person required to pass the examination may avail of any number of attempts but these attempts

shall be within the period as speciﬁ ed in clause (i).

(iii) A person shall register and pay the requisite fee every time he intends to appear at the examination.

(iv) In case the goods and services tax practitioner having applied for appearing in the examination is

prevented from availing one or more attempts due to unforeseen circumstances such as critical illness, accident

or natural calamity, he may make a request in writing to the jurisdictional Commissioner for granting him one

additional attempt to pass the examination, within thirty days of conduct of the said examination. NACIN may

consider such requests on merits based on recommendations of the jurisdictional Commissioner.

(7) Nature of examination.-The examination shall be a Computer Based Test. It shall have one question paper

consisting of Multiple Choice Questions. The pattern and syllabus are speciﬁ ed in Annexure-A.

(8) Qualifying marks.- A person shall be required to secure ﬁ fty per cent. of the total marks.

(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as

procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of

reporting at the examination center, prohibition on possession of certain items in the examination center,

procedure of making representation and the manner of its disposal.

(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in

accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a

person is as under: -

(a) obtaining support for his candidature by any means;

(b) impersonating;

(d) resorting to any unfair means or practices in connection with the examination or in connection with the

result of the examination;

(e) found in possession of any paper, book, note or any other material, the use of which is not permitted

in the examination center;

(f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written);

(g) misbehaving in the examination center in any manner;

(h) tampering with the hardware and/or software deployed; and

(i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts

speciﬁ ed in the foregoing clauses.

(10) Disqualiﬁ cation of person using unfair means or practice.- If any person is or has been found to be

indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare

him disqualiﬁ ed for the examination.

(11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on

the oﬃ cial websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department

of the respective States or Union territories, if any. The results shall also be communicated to the applicants

by e-mail and/or by post.

(12) Handling representations.- A person not satisﬁ ed with his result may represent in writing, clearly specifying

the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN

on the oﬃ cial websites of the Board, NACIN and common portal.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or

expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule

with respect to any class or category of persons.

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

(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as

address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the

Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre,

or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been selected as

State;

(b) NACIN means as notiﬁ ed by notiﬁ cation No.07/2018, dated 31-05-2018 [Rc.46/2018/Taxation/A1].

ANNEXURE-A

(See sub-rule 7)

Pattern and Syllabus of the Examination

PAPER: GST Law & Procedures:

Time allowed:

2 hours and 30 minutes

Number of Multiple Choice Questions:

100

Language of Questions:

English and Hindi

Maximum marks:

200

Qualifying marks:

100

No negative marking

Syllabus:

The Central Goods and Services Tax Act, 2017

The Integrated Goods and Services Tax Act, 2017

All The State Goods and Services Tax Acts, 2017

The Union Territory Goods and Services Tax Act, 2017

The Goods and Services Tax (Compensation to States) Act, 2017

The Central Goods and Services Tax Rules, 2017

The Integrated Goods and Services Tax Rules, 2017

All The State Goods and Services Tax Rules, 2017

Notiﬁ cations, Circulars and orders issued from time to time under the said Acts and Rules.”.

3. In the said rules, after rule 142, the following rule shall be inserted, namely:-

“142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of

the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable

consequent to proceedings launched under the existing law before, on or after the appointed day shall,

unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A

electronically on the common portal for recovery under the Act and the demand of the order shall be posted

in Part II of Electronic Liability Register in FORM GST PMT-01.

(2) Where the demand of an order uploaded under sub-rule (1) is rectiﬁ ed or modiﬁ ed or quashed in any

proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary

thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability

4. In the said rules, in FORM GST REG-16,-

(a) against serial number 7, for the heading, the following heading shall be substituted, namely:-

“In case of transfer, merger of business and change in constitution leading to change in PAN, particulars

of registration of entity in which merged, amalgamated, transferred, etc.”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(b) in the instruction, after the Table, for the paragraphs beginning with the words “In case of death of

sole proprietor” and ending with the words “surrender of registration falls”, the following paragraphs shall

be substituted, namely:-

“In case of death of sole proprietor, application shall be made by the legal heir / successor before the

concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register

with the tax authority before submission of the application for cancellation. This application shall be made

only after the new entity is registered.

Before applying for cancellation, please ﬁ le your tax return due for the tax period in which the eﬀ ective

date of surrender of registration falls or furnish an application to the eﬀ ect that no taxable supplies have

been made during the intervening period (i.e. from the date of registration to the date of application for

cancellation of registration).”.

5. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-

“10. Information against the Serial 4A of Table 4 shall not be furnished.”.

6. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following

form shall be substituted, namely:-

“FORM GST PMT –01

[See rule 85(1)]

Electronic Liability Register of Registered Person

(Part–II: Other than return related liabilities)

(To be maintained at the Common Portal)

Reference No.-

Date-

GSTIN/Temporary Id –

Name (Legal) –

Trade name, if any -

Stay status – Stayed/Un-stayed

Period - From --To --- (dd/mm/yyyy)

Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All

(Amount in Rs.)

Sr.

No.

Date

(dd/mm/

yyyy)

Reference

No.

Tax

Period, if

applicable

Ledger used for

discharging

liability

Description

Type of

Transaction *

Amount debited/credited (Central Tax/State

Tax/UT Tax/Integrated Tax/CESS/amount

under existing law/Total)

From

Tax

Interest

Penalty

Fee

Others

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

*[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)]

Balance (Payable)

(Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total)

Tax

Interest

Penalty

Fee

Others

Total

Status (Stayed / Un-stayed)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Note –

All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description

of the transaction shall be recorded accordingly.

All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.

Reduction or enhancement in the amount payable due to decision of appeal, rectiﬁ cation, revision, review etc.,

will be reﬂ ected here.

Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing

balance may still be positive.

Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall

balance may still be positive subject to the adjustment of the refund against any liability by the proper oﬃ cer.

The closing balance in this part shall not have any eﬀ ect on ﬁ ling of return.

Reduction in amount of penalty would be automatic if payment is made within the time speciﬁ ed in the Act

or the rules.

Payment made against the show cause notice or any other payment made voluntarily shall be shown in

the register at the time of making payment through credit or cash. Debit and credit entry will be created

simultaneously.”.

7. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following

shall be inserted, namely:-

“10. Details of IGST Demand

Place of Supply (Name of

State/UT)

Demand

Tax

Interest

Penalty

Other

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7”.)

Disputed Amount

Determined Amount

8. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely:-

“FORM GST DRC-07A

[See rule 142A(1)]

Summary of the order creating demand under existing laws

Reference No.

Date -

Part A – Basic details

Sr.

No.

Description

Particulars

(1)

(2)

(3)

GSTIN

Legal name

<<Auto>>

Trade name, if any

<<Auto>>

Government Authority who passed the order creating the

demand

State /UT

Centre

Old Registration No.

Jurisdiction under earlier law

Act under which demand has been created

Period for which demand has been created

From – mm, yy To mm, yy

Order No. (original)

10.

Order date (original)

11.

Latest order No.

Ex-268-369-III-1(a)-1

Ex-268-369-III-1(a)-1a

Ex-268-369-III-1(a)-2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

12.

Latest order date

13.

Date of service of the order (optional)

14.

Name of the oﬃ cer who has passed the order (Optional)

15.

Designation of the oﬃ cer who has passed the order

16.

Whether demand is stayed

Yes

17.

Date of stay order

Period of stay

From – to -

Part B – Demand details

19.

Details of demand created

(Amount in Rs. in all Tables)

Act

Tax

Interest

Penalty

Fee

Others

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Central Acts

State/ UT Acts

CST Act

20.

Amount of demand paid under existing laws

Act

Tax

Interest

Penalty

Fee

Others

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Central Acts

State / UT Acts

CST Act

21.

(19-20)

Balance amount of demand proposed to be recovered under GST laws

<< Auto-populated >>

Act

Tax

Interest

Penalty

Fee

Others

Total

(1)

(2)

(3)

(4)

Central Acts

State / UT Acts

CST Act

Signature

Name

Designation

Jurisdiction

_______________ (GSTIN/ID)

--------------------------Name

_______________ (Address)

Copy to -

Ex-268-369-III-1(a)-3

Ex-268-369-III-1(a)-3a

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Note –

1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number

of the return may be mentioned.

2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been

created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may

be amended through FORM GST DRC-08A.

3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20.

Diﬀ erent heads of the liabilities under existing laws should be synchronized with the heads deﬁ ned under

Central or State tax.

4. Latest order number means the last order passed by the relevant authority for the particular demand.

5. Copy of the order vide which demand has been created can be attached. Documents in support of tax

payment can also be uploaded, if available.”.

9. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:-

“FORM GST DRC-08A

[See rule 142A(2)]

Amendment/Modiﬁ cation of summary of the order creating demand under existing laws

Reference No.

Date -

Part A – Basic details

Sr.

No.

Description

Particulars

(1)

(2)

(3)

GSTIN

Legal name

<<Auto>>

Trade name, if any

<<Auto>>

Reference no. vide which demand uploaded in FORM

GST DRC-07A

Date of FORM GST DRC-07A vide which demand

uploaded

Government Authority who passed the order creating the

demand

State /UT

Centre

<<Auto>>

Old Registration No.

<< Auto, editable>>

Jurisdiction under earlier law

<<Auto, editable>>

Act under which demand has been created

<<Auto, editable>>

10.

Tax period for which demand has been created

<<Auto, editable>>

11.

Order No. (original)

<<Auto, editable>>

12.

Order date (original)

<<Auto, editable>>

13.

Latest order no.

<<Auto, editable>>

14.

Latest order date

<<Auto, editable>>

15.

Date of service of the order

<<Auto, editable>>

16.

Name of the oﬃ cer who has passed the order (optional)

<<Auto, editable>>

17.

Designation of the oﬃ cer who has passed the order

<<Auto, editable>>

18.

Whether demand is stayed

Yes

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

19.

Date of stay order

20.

Period of Stay

21.

Reason for updation

<<Text box>>

Part B – Demand details

22.

Details of demand posted originally through Table 21 of FORM GST DRC-07A

(Amount in Rs. in all tables)

<<Auto>>

Act

Tax

Interest

Penalty

Fee

Others

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Central Acts

State / UT Acts

CST Act

23.

Updation of demand

Act

Type of updation

Tax

Interest

Penalty

Fee

Others

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Quashing of demand (Complete

closure of demand)

Amount of reduction, if any

Total reduction (1+2)

24.

(22-23)

Balance amount of demand required to be recovered under the Act

<< Auto-populated >>

Act

Tax

Interest

Penalty

Fee

Others

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Central Acts

State / UT Acts

CST Act

Signature

Name

Designation

Jurisdiction

_______________ (GSTIN/ID)

--------------------------Name

_______________ (Address )

Copy to –

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Note –

1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh

demand may be created under FORM GST DRC-07A.

2. Copy of the order vide which demand has been modiﬁ ed/rectiﬁ ed/revised/updated can be uploaded. Payment

document can also be attached.

3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated

in the liability register. This form shall not be ﬁ led for such recoveries.”.

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