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

© GOVERNMENT OF TAMIL NADU 2019

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

[R. Dis. No. 197/2009.

[Price : Rs. 1.60 Paise.

No. 243] CHENNAI, FRIDAY, MAY 31, 2019 Vaikasi 17, Vikari, Thiruvalluvar Aandu-2050

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

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 THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

ERRATUM TO NOTIFICATION

[Rc.No.17/2019/Taxation/A1, No. 5/2019-TNGST, Chennai, Friday, May 31, 2019, Vaikasi 17, Vikari,

Thiruvalluvar Aandu-2050.]

No. VI(1)/239(a-1)/2019.

The following erratum is issued to the CCT's Notifi cation Number 03/2019, dated the 30th April, 2019, vide Rc. 14696/Q1/2019, dated the 30th April, 2019, published in Tamil Nadu Government Gazette Extraordinary Issue No. 193, Part VI—Section 1 Notifi cation No. VI(1)/209(a)/2019, dated 02-05-2019 namely:–

E(cid:3482)(cid:3482)(cid:3465)(cid:3484)(cid:3485)(cid:3477)

In the said notifi cation, for "the notifi cation No.3/2019-TNGST" read "the notifi cation No.4/2019-TNGST".

T.V. SOMANATHAN, Chepauk, Chennai-600 005, 31st May 2019.

Commissioner of State Tax Tamil Nadu.

[Rc.No. 17/2019/Taxation/A1, No. 6/2019-TNGST, Chennai, Friday, May 31, 2019, Vaikasi 17,

Vikari, Thiruvalluvar Aandu-2050.]

No. VI(1)/239(a-2)/2019.

In exercise of the powers conferred under sub-section (1) of Section 5 read with sub-section (3) of Section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 and the rules framed thereunder, the Commissioner of State Tax, hereby notifi es the offi cers mentioned in Column (5) of the Table below as proper offi cer to exercise the powers and perform the functions conferred on them under the sections mentioned in column (3) of the Table below in respect of the subject matter mentioned in column (4) of the Table below in respect of Intelligence Divisions-:

DTP—VI-1 (243)

[ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Sl.No. Chapter Section Subject Authority to whom power is delegated

(1) (2) (3)

(4)

(5)

(i) The Joint Commissioner (ST) Large Tax payers Unit in respect of any decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any proper offi cer or authority subordinate to him.

1 XVIII 107(2) Calling for record of any proceeding in which an adjudicating authority has passed any decision or order under this Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act and examination of such records as to the legality or propriety of the said decision or order and fi ling appeal to the Appellate Authority constituted under section sub-section (1) of Section 107, within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order.

(ii) The Deputy Commissioner (ST) of the Territorial Zone/District in respect of any decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any proper offi cer or authority sub-ordinate to him.

(iii) The Deputy Commissioner(Inspection) of the Intelligence Divisional in respect of any decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by the adjudication Cell, Roving Squad, Inspection Cell.

(i). The Joint Commissioner (ST) (Territorial) and Large Taxpayers Unit in respect of decision or order passed under Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any offi cer subordinate to him.

(ii). The Joint Commissioner (Intelligence) in respect of decision or order passed under Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any offi cer subordinate to him.

2 XVIII 108(1) On own motion, or upon information received or on request from the Commissioner of Central Tax, call for and examine the record of any proceedings, and if it appears that any decision or order passed under Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act by any offi cer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, if necessary, stay the operation of such decision or order for such period as may deem fi t and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, including enhancing or modifying or annulling the said decision or order.

(i) The Joint Commissioner (ST) (Territorial) and Large Taxpayers Unit in respect of order passed by the Appellate Authority in appeal fi led against decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any proper offi cer or authority sub-ordinate to him.

3 XVIII 112(3) Calling for the record of any order passed by the Appellate Authority or the Revisional Authority under Section 107 or Section 108 of Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act and exami- nation of such records as to the legality or propriety of the said order and fi ling appeal to the Appellate Tribunal, within six months from the date on which the said order has been passed for determination of such points arising out of the said order.

(ii). The Joint Commissioner (Intelligence) in respect of order passed by the Appellate Authority in appeal fi led against decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any proper offi cer or authority subordinate to him.

2. This shall come into force from 1st June, 2019.

[Rc. No.14696/Q1/2019, No. 7/2019-TNGST, Chennai, Friday, May 31, 2019, Vaikasi 17,

Vikari, Thiruvalluvar Aandu-2050.]

No. VI(1)/239(a-3)/2019.

In exercise of the powers conferred under sub-section (1) of Section 5 read with sub-section (3) of Section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 and the rules framed thereunder, the Commissioner of State Tax, hereby notifi es the offi cers mentioned in Colum (4) of the Table below as proper offi cer to exercise the powers and perform the functions conferred on them under the sections mentioned in column (2) of the Table below in respect of the subject matter mentioned in column (3) of the Table below in respect of Intelligence Divisions :

Chapter Section Subject Proper Offi cer

(1) (2)

(3)

(4)

XIV 67, 122 , 123, 124,

125 , 126 , 127, 129, 130, 131,132 ,137 and 138

State Tax Offi cer or Deputy State Tax offi cer or both, who are ordered by the Joint Commissioner (Intelligence), to exercise the powers and perform the functions conferred on them under the sections mentioned in column (2) of the Table in respect of the subject matter mentioned in column (3).

Inspection of conveyance carrying any consignment of goods subject to such condition and restrictions as may be prescribed under the law and such other functions incidental to the seizure and detention of goods and conveyances, as envisaged under 122 , 123, 124, 125, 126, 127, 129, 130, 131, 132 ,137 and 138.

1. Assistant Commissioner, Adjudication.

2. State Tax Offi cer- I, Adjudication.

XIX 122 , 123, 124, 125 , 126 , 127, 129, 130, 131,132 ,137 and 138

3. State Tax Offi cer- II, Adjudication.

Exercise of powers and duties vested under the sections mentioned in column No. 2 in respect of conveyance and consignment of goods which were detained or seized by the roving squads of Intelligence Division and in respect of which adjudication is not completed by the roving squads during their duty hours.

2. This Notifi cation is issued in supersession of earlier Notifi cation issued in Notifi cation No.VI(1)/209(a)/2019 published in Tamil Nadu Government Gazette Extraordinary, No.193 Part VI-Section 1, dated 2nd May, 2019 (Ref. Notifi cation 3/2019-TNGST RC.14696/Q1/2019, dated 30th April, 2019) except as respects things done or omitted to be done before such supersession.

3. This shall be deemed to have come into force from 29th June, 2017.

T.V. SOMANATHAN, Chepauk, Chennai-600 005, 31st May 2019.

Commissioner of State Tax Tamil Nadu.

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