III-1a Ex. (157)

[ 1 ]

No. 157]

chennai, friday, March 29, 2019

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050

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.

2019

[Price: Rs. 6.40 Paise.

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), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. SRO A-12(b)/2019.

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 (Second Amendment) Rules, 2019.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official

gazette.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 41, in

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

“Explanation.- For the purpose of this sub-rule, it is hereby clarified that the “value of assets” means the value of the

entire assets of the business, whether or not input tax credit has been availed thereon.”.

3. With effect from 1st April, 2019, in Rule 42 of the said rules,-

(a) in sub-rule (1),-

a. in clause (f), the following Explanation shall be inserted, namely:-

“Explanation.- For the purpose of this clause, it is hereby clarified that in case of supply of services covered

by clause (b) of paragraph 5 of Schedule II of the said Act, value of T4 shall be zero during the construction

phase because inputs and input services will be commonly used for construction of apartments booked on

or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier,

and those which are not booked by the said date.”

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in clause (g), after the letter and figure “FORM GSTR-2”, the words, letters and figure “and at summary

level in FORM GSTR-3B” shall be inserted;

in clause (h),-

i. for the brackets and letter “(g)”, the brackets and letter “(f)” shall be substituted;

in clause (i),-

i. before the proviso, the following proviso shall be inserted, namely:-

“Provided that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of

the Act, the value of ‘E/F’ for a tax period shall be calculated for each project separately, taking

value of E and F as under:-

E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate

carpet area of the apartments, construction of which is not exempt from tax, but are identified by

the promoter to be sold after issue of completion certificate or first occupation, whichever is earlier;

F= aggregate carpet area of the apartments in the project;

Explanation 1.- In the tax period in which the issuance of completion certificate or first occupation

of the project takes place, value of E shall also include aggregate carpet area of the apartments,

which have not been booked till the date of issuance of completion certificate or first occupation of

the project, whichever is earlier;

Explanation 2.- Carpet area of apartments, tax on construction of which is paid or payable at the

rates specified for items (i), (ia), (ib), (ic) or (id), against serial number 3 of the Table in the the

Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published

at Pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated

the 29th June, 2017, as amended, shall be taken into account for calculation of value of ‘E’ in view

of Explanation (iv) in paragraph 4 of the Commercial Taxes and Registration Department Notification

No.II(2)/CTR/532(d-14)/2017, published at Pages 85 to 119 in Part II-Section 2 of the Tamil Nadu

Government Gazette Extraordinary, dated the 29th June, 2017, as amended.

ii. in the proviso, for the word “Provided”, the words “Provided further” shall be substituted;

for the clause (l), the following clause shall be substituted, namely:-

“(1) the amount ‘C3‘, ‘D1’ and ‘D2’ shall be computed separately for input tax credit of central tax, State

tax, Union territory tax and integrated tax and declared in FORM GSTR-3B or through FORM DRC-03;”;

in the clause (m), for the words “added to the output tax liability of the registered person”, the words, letters

and figures “reversed by the registered person in FORM GSTR-3B or through FORM DRC-03” shall be

substituted;

(b) in sub-rule (2), for the words “The input tax credit”, the words, figures and bracket “Except in case of supply of

services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax credit” shall be substituted;

(c) in the clause (a) of sub-rule (2), for the words “added to the output tax liability of the registered person”, the words,

letters and figures “reversed by the registered person in FORM GSTR-3B or through FORM DRC-03” shall be

substituted;

(d) after sub-rule (2), the following sub rules shall be inserted, namely:-

“(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax

determined under sub-rule (1) shall be calculated finally, for each ongoing project or project which commences on or after

1st April, 2019, which did not undergo or did not require transition of input tax credit consequent to change of rates of tax on

1st April, 2019 in accordance with the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017,

published at Pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the

29th June, 2017, as amended, for the entire period from the commencement of the project or 1stJuly, 2017, whichever is

later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return

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for the month of September following the end of financial year in which the completion certificate is issued or first occupation

takes place of the project, in the manner prescribed in the said sub-rule, with the modification that value of E/F shall be

calculated taking value of E and F as under:

E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate carpet area of the

apartments, construction of which is not exempt from tax, but which have not been booked till the date of issuance of

completion certificate or first occupation of the project, whichever is earlier.

F= aggregate carpet area of the apartments in the project;

and,-

(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’ exceeds the aggregate of the amounts

determined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such excess shall be reversed by the registered person in FORM

GSTR-3B or through FORM DRC-03 in the month not later than the month of September following the end of the financial

year in which the completion certificate is issued or first occupation of the project takes place and the said person shall be

liable to pay interest on the said excess amount at the rate specified in sub-section (1) of Section 50 for the period starting

from the first day of April of the succeeding financial year till the date of payment; or

(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’ exceeds the aggregate of

the amounts calculated finally in respect of ‘D1’ and ‘D2’, such excess amount shall be claimed as credit by the registered

person in his return for a month not later than the month of September following the end of the financial year in which the

completion certificate is issued or first occupation takes place of the project.

(4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the input tax

determined under sub-rule (1) shall be calculated finally, for commercial portion in each project, other than residential

real estate project (RREP), which underwent transition of input tax credit consequent to change of rates of tax on the

1st April, 2019 in accordance with the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017,

published at Pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the

29th June, 2017, as amended, for the entire period from the commencement of the project or 1st July, 2017, whichever

is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of

the return for the month of September following the end of financial year in which the completion certificate is issued

or first occupation takes place of the project, in the following manner.

(a)

The aggregate amount of common credit on commercial portion in the project (C3aggregate_comm) shall be calculated as

under,

C3aggregate_comm =[aggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from

1st July, 2017 to 31st March, 2019 x (AC / AT)] + [aggregate of amounts of C3 determined under

sub- rule (1)for the tax periods starting from 1st April, 2019 to the date of completion or first

occupation of the project, whichever is earlier]

Where, -

AC = total carpet area of the commercial apartments in the project;

AT = total carpet area of all apartments in the project.

(b) The amount of final eligible common credit on commercial portion in the project (C3final_comm) shall be calculated as under,

C3final_comm =C3aggregate_comm x (E/ F)

Where,-

E = total carpet area of commercial apartments which have not been booked till the date of issuance of completion

certificate or first occupation of the project, whichever is earlier.

F = AC = total carpet area of the commercial apartments in the project

(c) where, C3aggregate_comm exceeds C3final_comm, such excess shall be reversed by the registered person in FORM GSTR-3B or

through FORM DRC-03 in the month not later than the month of September following the end of the financial year

in which the completion certificate is issued or first occupation takes place of the project and the said person shall be

liable to pay interest on the said excess amount at the rate specified in sub-section (1) of Section 50 for the period

starting from the first day of April of the succeeding financial year till the date of payment;

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(d) where, C3final_comm exceeds C3aggregate_comm, such excess amount shall be claimed as credit by the registered person in his

return for a month not later than the month of September following the end of the financial year in which the completion

certificate is issued or first occupation takes place of the project.

(5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on completion or first occupation of

an RREP which underwent transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance

with the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at Pages 85 to

119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 29th June, 2017, as amended.

(6) Where any input or input service are used for more than one project, input tax credit with respect to such input or input

service shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried

out as per sub-rule (3).”.

4. With effect from 1st April, 2019, in rule 43 of the said rules,-

(i)

in sub-rule (1),-

(a) in clause (a), after the words, letters and figures “FORM GSTR-2”, the words, letters and figure “and FORM

GSTR-3B” shall be inserted;

(b) in clause (b), after the letters and figure “FORM GSTR-2”, the words, letters and figures “and FORM

GSTR-3B” shall be inserted;

“Explanation.- For the purpose of this clause, it is hereby clarified that in case of supply of services covered

by clause (b) of paragraph 5 of the Schedule II of the said Act, the amount of input tax in respect of capital

goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including

zero rated supplies, shall be zero during the construction phase because capital goods will be commonly

used for construction of apartments booked on or before the date of issuance of completion certificate or first

occupation of the project, whichever is earlier, and those which are not booked by the said date.”;

(d) in clause (g),-

(A) after the letter and words “‘F’ is the total turnover”, the words “in the State” shall be inserted;

(B) Before the proviso, the following proviso shall be inserted, namely,-

“Provided that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule

II of the Act, the value of ‘E/F’ for a tax period shall be calculated for each project separately, taking

value of E and F as under.

E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate

carpet area of the apartments, construction of which is not exempt from tax, but are identified by

the promoter to be sold after issue of completion certificate or first occupation, whichever is earlier;

F= aggregate carpet area of the apartments in the project;

Explanation 1.- In the tax period in which the issuance of completion certificate or first occupation

of the project takes place, value of E shall also include aggregate carpet area of the apartments,

which have not been booked till the date of issuance of completion certificate or first occupation of

the project, whichever is earlier.

Explanation 2.- Carpet area of apartments, tax on construction of which is paid or payable at

the rates specified for items (i), (ia), (ib), (ic) or (id), against serial number 3 of the Table in the

Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published

at Pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated

the 29th June, 2017, as amended, shall be taken into account for calculation of value of ‘E’ in

view of Explanation (iv) in paragraph 4 of the Commercial Taxes and Registration Department

Notification No.II(2)/CTR/532(d-14)/2017, published at Pages 85 to 119 in Part II-Section 2 of the

Tamil Nadu Government Gazette Extraordinary, dated the 29th June, 2017, as amended.”;

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(e) after clause (h), the following clause shall be inserted, namely,-

“(i) The amount Te shall be computed separately for input tax credit of central tax, State tax, Union territory

tax and integrated tax and declared in FORM GSTR-3B.”;

(ii) for sub rule (2), the following sub rules shall be substituted, namely:-

“(2) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the amount of

common credit attributable towards exempted supplies (Te^final) shall be calculated finally for the entire period from

the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the

project, whichever is earlier, for each project separately, before the due date for furnishing of the return for the month

of September following the end of financial year in which the completion certificate is issued or first occupation takes

place of the project, as under:

Te^final= [(E1 + E2 + E3) /F] x Tc^final,

Where,-

E1= aggregate carpet area of the apartments, construction of which is exempt from tax

E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly taxable, consequent to

change of rates of tax on 1st April, 2019, which shall be calculated as under, -

E2= [Carpet area of such apartments] x [V1/ (V1+V2)],-

Where,-

V1 is the total value of supply of such apartments which was exempt from tax; and

V2 is the total value of supply of such apartments which was taxable.

E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax, but have not been booked

till the date of issuance of completion certificate or first occupation of the project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

Tc^final= aggregate of A^finalin respect of all capital goods used in the project and A^finalfor each capital goods shall be

calculated as under,

A^final= A x (number of months for which capital goods is used for the project/ 60)

and,-

(a) where value of Te^finalexceeds the aggregate of amounts of Te determined for each tax period under sub-rule (1), such

excess shall be reversed by the registered person in FORM GSTR-3B or through FORM DRC-03 in the month not later than

the month of September following the end of the financial year in which the completion certificate is issued or first occupation

takes place of the project and the said person shall be liable to pay interest on the said excess amount at the rate specified in

sub-section (1) of Section 50 for the period starting from the first day of April of the succeeding financial year till the

date of payment; or

(b) where aggregate of amounts of Te determined for each tax period under sub-rule (1) exceeds Te^final, such excess

amount shall be claimed as credit by the registered person in his return for a month not later than the month of

September following the end of the financial year in which the completion certificate is issued or first occupation takes

place of the project.

Explanation.- For the purpose of calculation of Tc^final, part of the month shall be treated as one complete month.

(3) The amount Te^finaland Tc^final all be computed separately for input tax credit of central tax, State tax, Union territory

tax and integrated tax.

(4) Where any capital goods are used for more than one project, input tax credit with respect to such capital goods

shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried

out as per sub-rule (2).

(5) Where any capital goods used for the project have their useful life remaining on the completion of the project, input

tax credit attributable to the remaining life shall be availed in the project in which the capital goods is further used;”;

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(iii) the Explanation shall be numbered as “Explanation 1” thereof and after Explanation 1 as so numbered the following

Explanation shall be inserted, namely:-

“Explanation 2.- For the purposes of rule 42 and this rule,-

(i) the term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(ii) the term “project” shall mean a real estate project or a residential real estate project;

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of section 2

of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(iv) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial

apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP;

(v) the term “promoter” shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(vi) “Residential apartment” shall mean an apartment intended for residential use as declared to the Real Estate

Regulatory Authority or to competent authority;

(vii) “Commercial apartment” shall mean an apartment other than a residential apartment;

(viii) the term “competent authority” as mentioned in definition of “residential apartment”, means the local authority or

any authority created or established under any law for the time being in force by the Central Government or State

Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers

to give permission for development of such immovable property;

(ix) the term “Real Estate Regulatory Authority” shall mean the Authority established under sub-section (1) of

Section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016) by the Central

Government or State Government;

(x) the term “carpet area” shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (16 of 2016);

(xi) “an apartment booked on or before the date of issuance of completion certificate or first occupation of the project”

shall mean an apartment which meets all the following three conditions, namely-

(a) part of supply of construction of the apartment service has time of supply on or before the said date;

and

(b) consideration equal to at least one instalment has been credited to the bank account of the registered

person on or before the said date; and

has been issued on or before the said date.

(xii) The term “ongoing project” shall have the same meaning as assigned to it in the Commercial Taxes and

Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II-Section 2

of the Tamil Nadu Government Gazette Extraordinary, dated the 29th June, 2017, as amended;

(xiii) The term “project which commences on or after 1st April, 2019” shall have the same meaning as assigned to it

in the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages

85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 29th June, 2017,

as amended;”.

5. In the said rules, after rule 88, the following rule shall be inserted, namely: -

“Rule 88A. Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised

towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and

State tax or Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards

payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit

available on account of integrated tax has first been utilised fully.”.

Tamil nadu government gazette extraordinary

6. With effect from 1st April, 2019, in the said rules, for rule 100, the following rule shall be substituted, namely:–

“100. Assessment in certain cases.- (1) The order of assessment made under sub-section (1) of Section 62 shall be

issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07.

(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM

GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall

also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person

to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded electronically in

FORM GST DRC-07.

(3) The order of assessment under sub-section (1) of Section 64 shall be issued in FORM GST ASMT-16 and a summary

of the order shall be uploaded electronically in FORM GST DRC-07.

(4) The person referred to in sub-section (2) of Section 64 may file an application for withdrawal of the assessment

order in FORM GST ASMT–17.

(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of Section 64

shall be issued in FORM GST ASMT-18.”.

7. With effect from 1st April, 2019, in the said rules, for rule 142, the following rule shall be substituted, namely:–

“142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the

(a) notice issued under Section 52 or Section 73 or Section 74 or Section 76 or Section 122 or Section 123 or Section

124 or Section 125 or Section 127 or Section 129 or Section 130, a summary thereof electronically in FORM GST DRC-01,

(b) statement under sub-section (3) of Section 73 or sub-section (3) of Section 74, a summary thereof electronically in FORM

GST DRC-02, specifying therein the details of the amount payable.

(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and

interest in accordance with the provisions of sub-section (5) of Section 73 or, as the case may be, tax, interest and penalty in

accordance with the provisions of sub-section (5) of Section 74, or where any person makes payment of tax, interest, penalty

or any other amount due in accordance with the provisions of the Act he shall inform the proper officer of such payment

in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said

person in FORM GST DRC–04.

(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of Section 73 or, as

the case may be, tax, interest and penalty under sub-section (8) of Section 74 within thirty days of the service of a notice

under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of Section

129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such

payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings

in respect of the said notice.

(4) The representation referred to in sub-section (9) of Section 73 or sub-section (9) of Section 74 or sub-section (3) of

Section 76 or the reply to any notice issued under any Section whose summary has been uploaded electronically in FORM

GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06.

(5) A summary of the order issued under Section 52 or Section 62 or Section 63 or Section 64 or Section 73 or Section

74 or Section 75 or Section 76 or Section 122 or Section 123 or Section 124 or Section 125 or Section 127 or Section 129

or Section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and

penalty payable by the person chargeable with tax.

(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.

(7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an

order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be

uploaded electronically by the proper officer in FORM GST DRC-08.”.

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effect from 1st April, 2019, in the said rules, for FORM GST DRC-01, the following FORM shall

uted, namely:–

“FORM GST DRC - 01

[See rule 100 (2) & 142(1)(a)]

nce No:

_______GSTIN/Temp. ID

-------- Name

_______Address

Date:

riod -------------

F.Y. ----------

Act -

/ sub-section under which SCN is being issued -

eference No. ----

Date ----

Summary of Show Cause Notice

cts of the case :

s :

d other dues :

(Amount in Rs.)

Tax rate

Turnover

Tax Period

Act

POS

(Place of Supply)

Tax

Interest

Penalty Others

Total

From

Signature

Name

Designation

Jurisdiction

Address

applicable fields may be filled up.

mn nos 2 3 4 and 5 of the above Table i e tax rate turnover and tax period are not mandatory

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9. With effect from 1st April, 2019, in the said rules, for FORM GST DRC-02, the following FORM shall be

substituted, namely:–

“FORM GST DRC -02

[See rule 142(1)(b)]

Reference No:

Date:

_______________ GSTIN/ID

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

_______________ Address

Tax Period :

F.Y. :

Section /sub-section under which statement is being issued :

SCN Ref. No. -------

Date – Statement Ref. No. ----

Date -

Summary of Statement :

(a) Brief facts of the case :

(b) Grounds :

(Amount in Rs.)

Sr. No.

Tax rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty Others

Total

From

Total

Signature

Name

Designation

Jurisdiction

Address

Note -

1. Only applicable fields may be filled up.

2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

Tamil nadu government gazette extraordinary

10. With effect from 1st April, 2019, in the said rules, for FORM GST DRC-07, the following FORM shall be

substituted, namely:–

“FORM GST DRC-07

[See rule 100(1), 100(2), 100(3) & 142(5)]

Summary of the order

Reference No. -

Date –

1. Details of order :

(a) Order No. :

(b) Order date :

(d) Tax period: From --- To --------

2. Issues involved :

3. Description of goods / services (if applicable):

Sr. No.

HSN code

Description

4. Section(s) of the Act under which demand is created:

5. Details of demand :

(Amount in Rs.)

You are hereby directed to make the payment by <Date> failing which proceedings shall be initiated against you

to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

_______________ (GSTIN/ID)

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

_______________ (Address )

Note –

1. Only applicable fields may be filled up.

2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 5 i.e. tax rate, turnover and tax period are not mandatory.

3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

Sr. No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty Others

Total

From

Total

Tamil nadu government gazette extraordinary

11. With effect from 1^st April, 2019, in the said rules, for FORM GST DRC-08, the following FORM shall be

substituted, namely:–

“FORM GST DRC - 08

[See rule 142(7)]

Reference No.:

Date:

Summary of Rectification /Withdrawal Order

1. Particulars of order:

(a) Financial year, if applicable

(b) Tax period, if any

From --- To ----

(c)Section under which order is passed

(d) Original order no.

(e) Original order date

(f) Rectification order no.

(g) Rectification order date

ARN, if applied for rectification

(i) Date of ARN

2. Your application for rectification of the order referred to above has been examined

3. It has come to my notice that the above said order requires rectification (Reason for

rectification as per attached annexure)

4. The order referred to above (issued under section 129) requires to be withdrawn

5. Description of goods / services (if applicable) :

Sr. No.

HSN code

Description

6. Section of the Act under which demand is created:

Tamil nadu government gazette extraordinary

7. Details of demand, if any, after rectification :

(Amount in Rs.)

You are hereby directed to make the payment by <Date> failing which proceedings shall be initiated against you

to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Note –

1. Only applicable fields may be filled up.

2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory.

3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.

4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn.”.

Sr. No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty Others

Total

From

Total

Tamil nadu government gazette extraordinary

12. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-13, the following FORM shall be

substituted, namely:–

“FORM GST ASMT- 13

[See rule 100(1)]

Reference No.:

Date:

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. :

Return Type :

Notice Reference No.:

Date :

Assessment order under section 62

Preamble - << standard >>

The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the

said tax period. From the records available with the department, it has been noticed that you have not furnished

the said return till date.

Therefore, on the basis of information available with the department, the amount assessed and payable by you is

as under:

Introduction :

Submissions, if any :

Discussions and Findings :

Conclusion :

Amount assessed and payable (Details at Annexure):

(Amount in Rs.)

Please note that interest has been calculated up to the date of passing the order. While making payment, interest

for the period between the date of order and the date of payment shall also be worked out and paid along with

the dues stated in the order.

Act/ Rules Provisions:

Sr.

No.

Tax

rate

Turnover

Tax period

Act

POS

(Place

supply)

Tax

Interest

Penalty

Others

Total

From

Total

Tamil nadu government gazette extraordinary

You are also informed that if you furnish the return within a period of 30 days from the date of service of

this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against

you, after the aforesaid period, to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

1. Only applicable fields may be filled up.

2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

13. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-15, the following FORM shall be

substituted, namely:–

“FORM GST ASMT - 15

[See rule 100(2)]

Reference No.:

Date:

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. :

SCN reference no. :

Date :

Act/Rules Provisions:

Assessment order under section 63

Preamble - << standard >>

The notice referred to above was issued to you to explain the reasons for continuing to conduct

business as an un-registered person, despite being liable to be registered under the Act.

The notice referred to above was issued to you to explain the reasons as to why you should not pay tax

for the period …………. as your registration has been cancelled under sub-section (2) of section 29 with effect

from------------

Whereas, no reply was filed by you or your reply was duly considered during proceedings held on ------

--- date(s).

On the basis of information available with the department / record produced during proceedings, the

amount assessed and payable by you is as under:

Introduction :

Submissions, if any :

Conclusion (to drop proceedings or to create demand) :

Tamil nadu government gazette extraordinary

Amount assessed and payable :

(Amount in Rs.)

Please note that interest has been calculated upto the date of passing the order. While making payment, interest

for the period between the date of order and the date of payment shall also be worked out and paid along with

the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated

against you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

1. Only applicable fields may be filled up.

2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Sr. No. Tax Rate

Turnover

Tax Period Act

POS

(Place of Supply)

Tax

Interest Penalty Others Total

From

Total

14. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-16, the following FORM shall be

substituted, namely:–

“FORM GST ASMT – 16

[See rule 100(3)]

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. :

It has come to my notice that un-accounted for goods are lying in stock at godown--------- (address) or in

a vehicle stationed at -------------- (address & vehicle detail) and you were not able to, account for these goods or

produce any document showing the detail of the goods.

Therefore, I proceed to assess the tax due on such goods as under:

Introduction :

Discussion & finding :

Conclusion :

Act/Rules Provisions:

Centre's Assessment order under section 64

Preamble - << standard >>

Reference No :

ate

III-1a-Ex(157)-1

Tamil nadu government gazette extraordinary

Amount assessed and payable (details at Annexure) :

(Amount in Rs.)

Please note that interest has been calculated upto the date of passing the order. While making payment,

interest for the period between the date of order and the date of payment shall also be worked out and paid along

with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated

against you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

1. Only applicable fields may be filled up.

2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Sr. No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Others

Total

From

Total

15. With effect from 1st April, 2019, in the said rules, in FORM GST CPD-02, for the table and Note below the

table, the following table and Note shall be substituted, namely:–

“Sr. No.

Offence

Act

Compounding amount

(Rs.)

(1)

(2)

(3)

(4)

Note:- (1) In case the offence committed by the taxable person falls in more than one category specified in

Column (2), the compounding amount shall be the amount specified in column (3), which is the maximum of the

amounts specified against the categories in which the offence sought to be compounded can be categorized.

(2) This amount will be deposited under minor head “Other”.”.

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