© GOVERNMENT OF TAMIL NADU 2019
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
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| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 111] CHENNAI, THURSDAY, MARCH 7, 2019 Maasi 23, Vilambi, Thiruvalluvar Aandu-2050
Part II—Section 2
Notifications or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms No. 32, Commercial Taxes and Registration (B1), 7th March 2019,
Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.]
No. II(2)/CTR/212(g-1)/2019.
In exercise of the powers conferred by sub-section (1) of Section 9, sub-section (1) of Section 11, sub-section (1) of Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (herein after referred to as the "said Act"), the Governor of Tamil Nadu, on the recommendations of the Council, and on being satisfi ed that it is necessary in the public interest so to do, hereby notifi es that the state tax, on the intra-State supply of goods or services or both as specifi ed in column (1) of the Table below, shall be levied at the rate specifi ed in the corresponding entry in column (2), subject to the conditions as specifi ed in the corresponding entry in column (3) of the said table below, namely:-
T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| Description of supply | Rate (per cent.) | Conditions |
| (1) | (2) | (3) |
| First supplies of goods or services or both upto an aggregate turnover of fi fty lakh rupees made on or after the 1st day of April in any fi nancial year, by a registered person. | 1.Supplies are made by a registered person, - (i) whose aggregate turnover in the preceding fi nancial year was fi fty lakh rupees or below; (ii) who is not eligible to pay tax under sub-section (1) of Section 10 of the said Act; (iii) who is not engaged in making any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; |
II-2 Ex. (111)
[ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
| 3 | (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under Section 52; and (vii) who is not engaged in making supplies of the goods, the description of which is specifi ed in column (3) of the Annexure below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specifi ed in the corresponding entry in column (2) of the said annexure. 2.Where more than one registered person are having the same Permanent account Number, issued under the Income Tax Act, 1961 (Central Act 43 of 1961), state tax on supplies by all such registered persons is paid at the rate specifi ed in column (2) under this notifi cation. 3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Tamil Nadu Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of the Commercial Taxes and Registration Department Notifi cation No. II(2)/CTR/212(g-1)/2019, dated 07.03.2019, not eligible to collect tax on supplies'. 6. The registered person opting to pay state tax at the rate of three percent. under this notifi cation shall be liable to pay state tax at the rate of three percent on all outward supplies specifi ed in column (1) notwithstanding any other notifi cation issued under sub-section (1) of Section 9 or under Section 11 of said Act. 7. The registered person opting to pay state tax at the rate of three percent under this notifi cation shall be liable to pay state tax on inward supplies on which he is liable to pay tax under sub-section (3) or, as the case may be, under sub-section (4) of Section 9 of said Act at the applicable rates. Explanation.- For the purposes of this notifi cation, the expression "fi rst supplies of goods or services or both" shall, for the purposes of determining eligibility of a person to pay tax under this notifi cation, include the supplies from the fi rst day of April of a fi nancial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notifi cation shall not include the supplies from the fi rst day of April of a fi nancial year to the date from which he becomes liable for registration under the Act. |
ANNEXURE
| Sl. No. | Tariff item, sub-heading, heading or Chapter | Description |
| (1) | (2) | (3) |
| 1 | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa. |
| 2 | 2106 90 20 | Pan masala |
| 3 | 24 | All goods, i.e. Tobacco and manufactured tobacco substitutes |
2. In computing aggregate turnover in order to determine eligibility of a registered person to pay state tax at the rate of three percent under this notifi cation, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 33. Explanation.- For the purpose of this notifi cation,-
(i) "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapters specifi ed in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975).
(ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (Central Act 51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notifi cation.
4. This notifi cation shall come into force on the 1st day of April, 2019.
[G.O. Ms No. 33, Commercial Taxes and Registration (B1), 7th March 2019,
Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.]
No. II(2)/CTR/212(g-2)/2019.
In exercise of the powers conferred by sub-section (2) of Section 23 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter referred to as the "said Act"), the Governor of Tamil Nadu, on the recommendations of the Council, hereby specifi es the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,-
Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the fi nancial year does not exceed forty lakh rupees, except, -
(a) persons required to take compulsory registration under Section 24 of the said Act;
(b) persons engaged in making supplies of the goods, the description of which is specifi ed in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specifi ed in the corresponding entry in column (2) of the said Table;
(c) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and
(d) persons exercising option under the provisions of sub-section (3) of Section 25, or such registered persons who intend to continue with their registration under the said Act.
T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| Sl. No. | Tariff item, sub-heading, heading or Chapter | Description |
| (1) | (2) | (3) |
| 1 | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa. |
| 2 | 2106 90 20 | Pan masala |
| 3 | 24 | All goods, i.e. Tobacco and manufactured tobacco substitutes |
2. This notifi cation shall come into force on the 1st day of April, 2019.
[G.O. Ms No. 34, Commercial Taxes and Registration (B1), 7th March 2019,
Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.]
No. II(2)/CTR/212(g-3)/2019.
In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifi es the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding fi nancial year or the current fi nancial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Tamil Nadu Goods and Services Tax Rules, 2017, effected during the quarter as specifi ed in column (2) of the Table below till the time period as specifi ed in the corresponding entry in column (3) of the said Table, namely:-
II-2 Ex. (111)—1 II-2 Ex. (111)—1a II-2 Ex. (111)—2 II-2 Ex. (111)—2a4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| Sl. No. | Quarter for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 |
| (1) | (2) | (3) |
| 1 | April–June, 2019 | 31st July, 2019 |
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall be subsequently notifi ed in the Offi cial Gazette.
[G.O. Ms No. 35, Commercial Taxes and Registration (B1), 7th March 2019,
Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.]
No. II(2)/CTR/212(g-4)/2019.
In exercise of the powers conferred under the proviso to sub-section (1) of Section 10 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act),and in supersession of the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-1)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, except as things done or omitted to be done before such supersession, the Governor of Tamil Nadu, on the recommendations of the Council, hereby specifi es that an eligible registered person, whose aggregate turnover in the preceding fi nancial year did not exceed one crore and fi fty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Tamil Nadu Goods and Services Tax Rules, 2017:
Provided that the said aggregate turnover in the preceding fi nancial year shall be seventy-fi ve lakh rupees in the case of an eligible registered person, registered under section 25 of the said Act, in any of the following States, namely: – (i) Arunachal Pradesh,
(ii) Manipur,
(iii) Meghalaya,
(iv) Mizoram,
(v) Nagaland,
(vi) Sikkim,
(vii) Tripura,
(viii) Uttarakhand:
Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of Section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specifi ed in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specifi ed in the corresponding entry in column (2) of the said Table, namely:-
TABLE
| Sl. No. | Tariff item, sub-heading, heading or Chapter | Description |
| (1) | (2) | (3) |
| 1. | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa. |
| 2. | 2106 90 20 | Pan masala. |
| 3. | 24 | All goods, i.e. Tobacco and manufactured tobacco substitutes. |
Explanation. –
(i) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapters as specifi ed in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (Central Act 51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notifi cation.
2. This notifi cation shall come into force on the 1st day of April, 2019.
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