TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Part Vi—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, etc.

Notifications by Heads of Departments, etc.

©

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

GOVERNMENT  OF  TAMIL  NADU

[R. Dis. No. 197/2009.

2019

[Price : Re. 0.80 Paise.

No. 160]

chennai, tuesday, april 2,  2019

Panguni 19, Vilambi, Thiruvalluvar Aandu – 2050

DTP—VI-1 (160)

The Additional chief secretary / COMMISSIONER OF COMMERCIAL TAXES,

EZHILAGAM, CHEPAUK, CHENNAI-600 005.

notification by the commissioner of state tax, under the tamil nadu goods and

services tax act, 2017 and tamil nadu goods and services tax rules, 2017.

[Rc. Q4/9879/2019-No. 3/2019-TNGST/CST, Chennai, Tuesday, April 2, 2019,

Panguni 19, Vilambi, Thiruvalluvar-2050.]

(Rc.No. 344/A1/2018 /Taxation Cell)

No. VI(1)/141(a)/2019.

In exercise of the powers conferred by sub-rule (5) of rule 138A of the Tamil Nadu Goods and Services Tax

Rules, 2017 read with Section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act No.19 of

2017) the undersigned hereby directs the person-in-charge of a conveyance transporting goods, which are brought

from other States into the State through multimodal transport, to carry the following documents subject to the condition

that he is in possession of the expired e-way bill for the shipment bearing the place of final destination and bill of

coastal goods/ Railway receipt / Airway bill;

(a) Tax invoice or bill of supply; or

(b) a delivery challan, where the goods are transported for reasons other than by way of supply.”

2.

In case the e-way bill generated in respect of those goods which were brought from other States into the

State through multimodal transport gets expired and such goods are intended to be transported to a place other than

the place of final delivery mentioned in the expired e-way bill, after clearance from the last port or railway station or

airport located in the State of Tamil Nadu, the undersigned hereby directs the person-in-charge of the conveyance

transporting such goods to carry fresh e-way bill generated using delivery challan issued by the recipient or consignee

of the goods, subject to the condition that he is also in possession of the expired e-way bill bearing the place of final

destination located in the State of Tamil Nadu, bill of coastal goods / Railway receipt and copy of the delivery challan

based on which the expired e-way bill was generated.

T.V. Somanathan,

Commissioner of State Tax.

printed  and  published  by  the Director of  Stationery  and  printing, chennai

on  behalf  of  the  Government  of  Tamil  Nadu