[ 1 ]

III-1a Ex. (277)—1

No. 277]

CHENNAI, FRIDAY, JUNE 28, 2019

Aani 13, Vikari, 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. 4.80 Paise.

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

THE TAMIL NADU GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2019.

[G.O. Ms. No. 96, Commercial Taxes and Registration (B1), 28th June 2019, Aani 13, Vikari,

Thiruvalluvar Aandu-2050.]

No. SRO A-20(a)/2019.

In exercise of the powers conferred by Section 164 of 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 (Fourth Amendment) Rules, 2019.

(2) Save as otherwise provided in these rules, 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), the following rule shall

be inserted, namely: -

“10A. Furnishing of Bank Account Details.- After a certiﬁ cate of registration in FORM GST REG-06 has been

made available on the common portal and a Goods and Services Tax Identiﬁ cation Number has been assigned, the registered

person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as

may be, but not later than forty ﬁ ve days from the date of grant of registration or the date on which the return required under

Section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any

other information, as may be required on the common portal in order to comply with any other provision.”.

3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:-

“(d) violates the provision of rule 10A.”.

4. In the said rules, after rule 32, with eﬀ ect from the 1st day of July, 2019, the following rule shall be inserted, namely: -

“32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services

or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the

value determined in terms of Section 15 of the Act, but shall not include the said cess.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

5. In the said rules, in rule 46, after the ﬁ fth proviso, with eﬀ ect from a date to be notiﬁ ed later, the following proviso

shall be inserted, namely:-

“Provided also that the Government may, by notiﬁ cation, on the recommendations of the Council, and subject to such

conditions and restrictions as mentioned therein, specify that the tax invoice shall have Quick Response (QR) code.”.

6. In the said rules, in rule 49, after the third proviso, with eﬀ ect from a date to be notiﬁ ed later, the following proviso

shall be inserted, namely:-

“Provided also that the Government may, by notiﬁ cation, on the recommendations of the Council, and subject to such

conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (QR) code.”.

7. In the said rules, in rule 66, in sub-rule (2),-

(a) for the words, letters and ﬁ gures “suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A”, the word “deductees”

shall be substituted;

(b) the words “the due date of” shall be omitted;

electronic cash ledger after validation” shall be inserted.

8. In the said rules, in rule 67, in sub-rule (2),-

(a) the words, letters and numbers “in Part C of FORM GSTR-2A” shall be omitted;

(b) the words “the due date of” shall be omitted;

electronic cash ledger after validation” shall be inserted.

9. In the said rules, in rule 87,-

(a) in sub-rule (2), the second proviso shall be omitted.

(b) in sub-rule (9),-

(i) the words, letters and ﬁ gures “in FORM GSTR-02” shall be omitted;

(ii) the words and ﬁ gures “in accordance with the provisions of rule 87”

shall be omitted.

(c) after sub-rule (12), with eﬀ ect from a date to be notiﬁ ed later, the following sub-rule shall be inserted, namely:-

“(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other

amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State

tax or Union territory tax or cess in FORM GST PMT-09.”.

10. In the said rules, in rule 91, in sub-rule (3), with eﬀ ect from a date to be notiﬁ ed later, at all the places where they

occur, for the words “payment advice”, the words “payment order” shall be substituted.

11. In the said rules, in rule 92, with eﬀ ect from a date to be notiﬁ ed later,-

(a) in sub-rule (4), at all the places where they occur, for the words “payment advice”, the words “payment order” shall

be substituted;

(b) in sub-rule (4), after the words “application for refund”, the words “on the basis of a consolidated payment advice”

shall be inserted;

“(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-

rule (4).”;

(d) in sub-rule (5), for the words “ an advice”, the words “a payment order” shall be substituted.

12. In the said rules, in rule 94, with eﬀ ect from a date to be notiﬁ ed later, for the words “payment advice”, the words

“payment order” shall be substituted.

13. In the said rules, after rule 95, with eﬀ ect from the 1^st day of July, 2019, the following rule shall be inserted, namely: -

“95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond

immigration counters making tax free supply to an outgoing international tourist.- (1) Retail outlet established in

departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

international tourist who is leaving India shall be eligible to claim refund of tax paid by it on inward supply of such goods.

(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for refund claim

in FORM GST RFD-10B on a monthly or quarterly basis, as the case may be, through the common portal either directly or

through a Facilitation Centre notiﬁ ed by the Commissioner.

(3) The self-certiﬁ ed compiled information of invoices issued for the supply made during the month or the quarter, as

the case may be, along with concerned purchase invoice shall be submitted along with the refund application.

(4) The refund of tax paid by the said retail outlet shall be available if-

(a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice;

(b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange

without charging any tax;

inward supply; and

(d) such other restrictions or conditions, as may be speciﬁ ed, are satisﬁ ed.

(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.

Explanation.- For the purposes of this rule, the expression “outgoing international tourist” shall mean a person not

normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.”.

14. In the said rules, in rule 128,-

(a) in sub-rule (1), after the words “receipt of a written application,”, the words “or within such extended period not

exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,” shall

be inserted;

(b) in sub-rule (2),-

after the words “All applications from interested parties on issues of local nature”, the words, “or those forwarded

by the Standing Committee” shall be inserted;

ii. after the words “the State level Screening Committee and the Screening Committee shall,”, the words “within two

months from the date of receipt of a written application, or within such extended period not exceeding a further period of

one month for reasons to be recorded in writing as may be allowed by the Authority,” shall be inserted.

15. In the said rules, in rule 129, in sub-rule (6), for the word “three” used in the phrase “shall complete the investigation

within a period of three months”, the word “six” shall be substituted.

16. In the said rules, in rule 132, in sub-rule (1), before the words “Director General of Anti-proﬁ teering” the word

“Authority,” shall be inserted.

17. In the said rules, in rule 133,-

(a) in sub-rule (1), for the word “three”, the word “six” shall be substituted;

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

“(2A) The Authority may seek the clariﬁ cation, if any, from the Director General of Anti Proﬁ teering on the report submitted

under sub-rule (6) of rule 129 during the process of determination under sub-rule (1).”;

(c) in sub-rule (3), in clause (c), after the words “ﬁ fty per cent. of the amount determined under the above clause”, the

words “along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of

deposit of such amount” shall be inserted;

(d) in sub-rule (3), in the Explanation, after the words “the expression, “concerned State” means the State”, the words

“or Union Territory” shall be inserted;

(e) after sub-rule (4), the following sub-rule shall be inserted, namely:-

“(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the Director General of

Anti-proﬁ teering referred to in sub-rule (6) of rule 129, the Authority has reasons to believe that there has been contravention

of the provisions of Section 171 in respect of goods or services or both other than those covered in the said report, it may, for

reasons to be recorded in writing, within the time limit speciﬁ ed in sub-rule (1), direct the Director General of Anti-proﬁ teering

to cause investigation or inquiry with regard to such other goods or services or both, in accordance with the provisions of

the Act and these rules.

III-1a Ex. (277)—1a

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(b) The investigation or enquiry under clause (a) shall be deemed to be a new investigation or enquiry and all the

provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry.”.

18. In the said rules, in rule 138, in sub-rule (10),-

(a) in the Table, in column (3), against serial no. 1 to serial no. 4, after the words “Over Dimensional Cargo”, the words

“or multimodal shipment in which at least one leg involves transport by ship” shall be inserted;

(b) after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.”.

19. In the said rules, in rule 138E, in sub-clause (a), -

(a) after the words “being a person paying tax under section 10”, the words and ﬁ gures “or availing the beneﬁ t of

the Commercial Taxes and Registration Department Notiﬁ cation No.II(2)/CTR/212(g-1)/2019, published at pages 1-3 in

Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 7^th March, 2019,” shall be inserted;

(b) for the word “returns”, the words, letters and ﬁ gures “statement in FORM GST CMP-08” shall be substituted;

20. In the said rules, in FORM GST REG-01, in the Table appended to “List of Documents to be uploaded”, against

serial no. 4, in the heading, after the words “Bank Account Related Proof”, the words“, where details of such Account are

furnished:” shall be inserted.

21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely:-

“12A. Details of Bank Account(s) [Optional]

Total number of Bank Accounts maintained by the applicant

(Upto 10 Bank Accounts to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note-Add more bank accounts”.

22. In the said rules, in FORM GST REG-12, after entry 12, the following entry shall be inserted, namely:-

“13. Details of Bank Account(s) [Optional]

Total number of Bank Accounts maintained by the applicant (Upto

10 Bank Accounts to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note-Add more bank accounts”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

23. In the said rules, for FORM GSTR-4, the following form shall be substituted, namely:-

“FORM GSTR-4

[See rule 62]

Return for ﬁ nancial year of registered person who has opted for composition levy or availing beneﬁ t of Commercial

Taxes and Registration Department Notiﬁ cation No.II(2)/CTR/212(g-1)/2019, dated the 7^th March, 2019

Year

GSTIN

(a)

Legal name of the registered person

<Auto>

(b)

Trade name, if any

<Auto>

(a)

Aggregate turnover in the preceding

Financial Year (Auto populated)

(b)

ARN

<Auto>(after ﬁ ling)>

(c)

Date of ARN

<Auto>(after ﬁ ling)>

4. Inward supplies including supplies on which tax is to be paid on reverse charge

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of tax

Place of

supply

(Name

of State/

UT)

No.

Date

Value

Integrated

Tax

Central

Tax

State/

Tax

CESS

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

4A. Inward supplies received from a registered supplier (other than supplies attracting reverse

charge)

4B. Inward supplies received from a registered supplier (attracting reverse charge)

4C. Inward supplies received from an unregistered supplier

4D. Import of service

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

5. Summary of self-assessed liability as per FORM GST CMP-08

(Net of advances, credit and debit notes and any other adjustment due to amendments etc.)

Sr.

No.

Description

Value

Amount of tax

Integrated

tax

Central

tax

State/ UT

tax

Cess

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Outward supplies (including

exempt supplies)

<Auto>

Inward supplies attracting

reverse charge including

import of services

<Auto>

Tax paid (1+2)

<Auto>

Interest paid, if any

<Auto>

6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year

(Net of advances, credit and debit notes and any other adjustment due to amendments etc.)

Sr.

No.

Type of

supply(Outward/

Inward)

Rate of tax (%)

Value

Amount of tax

Integrated

tax

Central

tax

State/

UT tax

Cess

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

<Auto>

Total

<Auto>

7. TDS/TCS Credit received

GSTIN of Deductor / e-commerce

operator

Gross Value

Amount

Central Tax

State/UT Tax

(1)

(2)

(3)

(4)

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

8. Tax, interest, late fee payable and paid

Sr. No.

Type of tax

Tax

amount

payable

(As per

table 6)

Tax Amount

already paid

(Through

FORM GST

CMP-08 )

Balance

amount of tax

payable, if any

(3-4)

Interest

payable

Interest

paid

Late fee

payable

Late fee

paid

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Integrated

tax

<Auto>

Central tax

<Auto>

State/UT

tax

<Auto>

Cess

<Auto>

9. Refund claimed from Electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry

Nos.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(a) Integrated tax

(b) Central Tax

(d) Cess

Bank Account

Details (Drop Down)

Veriﬁ cation

I hereby solemnly aﬃ rm and declare that the information given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory:

Place:

Name of Authorised Signatory:

Date:

Designation /Status.

Instructions:-

1. Terms used:

(a)

GSTIN: Goods and Services Tax Identiﬁ cation Number;

(b)

TDS:

Tax Deducted at Source.

(c)

TCS : Tax Collected at Source.

2. The details in FORM GSTR-4, for every ﬁ nancial year or part thereof, should be furnished till the thirtieth day of

April following the end of such ﬁ nancial year.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated.

4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN

wise:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(i)

Table 4A to capture inward supplies from registered supplier other than those attracting reverse

charge;

(ii)

Table 4B to capture inward supplies from registered supplier attracting reverse charge;

(iii)

Table 4C to capture supplies from unregistered supplier;

(iv)

Table 4D to capture import of services.

5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and

inward supplies attracting reverse charge including import of services as declared earlier in FORM GST CMP-08

during the financial year.

6. TDS/TCS credit received from deductor/e-commerce operator would be auto-populated in Table 7.”.

24. In the said rules, in FORM GSTR-9,-

(a) in the Table, in serial no. 8, in column 2, in row C, for the words and ﬁ gures “to September, 2018”, the ﬁ gures and

word “2018 to March 2019” shall be substituted;

(b) in the Table, in Pt. V, in column 2, in the heading, for the words and letters “previous FY declared in returns of April

to September of current FY or upto date of ﬁ ling of annual return of previous FY whichever is earlier”, the letters, ﬁ gures

and words “FY 2017-18 declared in returns between April 2018 till March 2019” shall be substituted;

(d) in instructions, in serial no. 4, after the sentence ending with “declared in this part.”, the following words, letters and

ﬁ gures shall be inserted, namely:-

“It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be

declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.” ;

(e) In the instructions, in serial no. 5, in the Table, in column 2,-

(i) against serial no. 8A, after the words, letters and ﬁ gures “corresponding suppliers in their FORM GSTR-1.”, the

following words, letters and ﬁ gures shall be inserted, namely:-

“It may be noted that the FORM GSTR-2A generated as on the 1^st May, 2019 shall be auto-populated in this table.”;

(ii) against serial no. 8C, for the words “to September 2018”, the ﬁ gures and words “2018 to March 2019” shall be

substituted;

(f) in the instructions, in serial no. 7,-

(i) for the words, letters, brackets and ﬁ gures “of April to September of current FY or date of ﬁ ling of Annual Return for

previous ﬁ nancial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September

2018 for the FY 2017-18 shall be declared), whichever is earlier”, the words and ﬁ gures “between April 2018 to March 2019”

shall be substituted;

(ii) in the Table, in column 2-

(A) against serial nos. 10 & 11, for the words “to September of the current ﬁ nancial year or date of ﬁ ling of Annual

Return for the previous ﬁ nancial year, whichever is earlier”, the ﬁ gures and words “2018 to March 2019” shall be substituted;

(B) against serial no. 12, for the words “to September of the current ﬁ nancial year or date of ﬁ ling of Annual Return for

the previous ﬁ nancial year, whichever is earlier”, the ﬁ gures and words “2018 to March 2019” shall be substituted;

(C) against serial no. 13, for the words “to September of the current ﬁ nancial year or date of ﬁ ling of Annual Return for

the previous ﬁ nancial year, whichever is earlier”, the ﬁ gures and words “2018 to March 2019” shall be substituted.

25. In the said rules, after FORM GST PMT–07, with eﬀ ect from a date to be notiﬁ ed later, the following form shall be

inserted, namely:-

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

“FORM GST PMT –09

[See rule 87(13)]

Transfer of amount from one account head to another in electronic cash ledger

GSTIN

(a) Legal name

<Auto>

(b) Trade name, if any

<Auto>

ARN

Date of ARN

5. Details of the amount to be transferred from one account head to another

(Amount in Rs.)

Amount to be transferred from

Amount to be transferred to

Major head

Minor head

Amount

available

Major Head

Minor head

Amount

transferred

(1)

(2)

(3)

(4)

(5)

(6)

<Central tax,

State/ UT tax,

Integrated tax,

Cess>

Tax

<Central tax,

State

/ UT tax

Integrated

tax, Cess>

Tax

Interest

Penalty

Fee

Others

Total

6. Veriﬁ cation

I hereby solemnly aﬃ rm and declare that the information given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

Place:

Signature:

Name of Authorized Signatory:

Date:

Designation /Status.

Instructions -

Major head refers to - Integrated tax, Central tax, State/UT tax and Cess.

Minor head refers to – tax, interest, penalty, fee and others.

The form may be ﬁ lled up if amount from one major / minor head is intended to be transferred to another

major/minor head. Minor head for transfer of amount may be same or diﬀ erent.

The amount from one minor head can also be transferred to another minor head under the same major

head.

Amount can be transferred from the head only if balance under that head is available at the time of

transfer.”.

26. In the said rules, in FORM GST RFD-05, with eﬀ ect from a date to be notiﬁ ed later,-

(a) in Line 3 for the word “Advice”, the word “order” shall be substituted;

(b) in Line 4 for the word “Advice”, the word “order” shall be substituted;

CBIC” shall be substituted.

III-1a Ex. (277)—2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

27. In the said rules, after FORM GST RFD-10, with eﬀ ect from the 1^st day of July, 2019, the following form shall be

inserted, namely:-

“FORM GST RFD-10 B

[See rule 95A]

Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)

GSTIN:

Name:

Address:

Tax Period (Monthly/Quarterly) : From <DD/MM/YY>To <DD/MM/YY>

Amount of Refund Claim: <INR><In Words>

Details of inward supplies of goods received and corresponding outward supplies:

DETAILS OF SUPPLIES

Inward Supplies

Corresponding outward

supplies

GSTIN of supplier

Invoice details

Rate

Taxable value

Amount of tax

Invoice details

No / Date.

HSN Code

Qty.

Value

Integrated Tax

Central Tax

State /UT Tax

Cess

No. / Date

HSN Code

Qty.

Taxable Value

7. Refund applied for:

Central Tax

State/UT Tax

Integrated Tax

Cess

Total

<Total>

8. Details of Bank Account:

Bank Account Number

ii.

Bank Account Type

iii.

Name of the Bank

iv.

Name of the Account Holder/Operator

Address of Bank Branch

vi.

IFSC

vii.

MICR

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

9. Declaration:

I _______ as an authorized representative of ___________(Name of Duty Free Shop/Duty Paid Shop – retail outlet) hereby

solemnly aﬃ rm and declare that,-

(i)

refund has not been claimed against any of the invoices in respect of outward supplies submitted with this

application.

(ii)

the information given herein above is true and correct to the best of my knowledge and belief.

Date:

Signature of Authorized Signatory:

Place:

Name:

Designation / Status

Instructions:

Application for refund shall be ﬁ led on monthly/quarterly basis depending upon the frequency of furnishing of

return by retail outlets.

Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that refund

shall be applied only for those inward supply invoices the goods received against which have been completely

supplied.

Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN

of the respective Duty Free Shop /Duty Paid Shop (retail outlet) clearly marked on them.

Documents to be attached with the refund application:

Undertaking that all indigenous goods on which refund is being claimed have been received by the Duty-

Free Shop/Duty Paid Shop (retail outlet);

Undertaking that the indigenous goods have been sold to eligible outgoing international tourist;

Copy of the returns for the period for which application is being ﬁ led.”.

28. In the said rules, for FORM GST DRC-03, the following FORM shall be substituted, namely:–

“FORM GST DRC- 03

[See rule 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

GSTIN

Name

< Auto>

Cause of payment

<< drop down>>

Audit, investigation, voluntary, SCN, annual return,

reconciliation statement, others (specify)

Section under which voluntary

payment is made

<< drop down>>

Details of show cause notice, if

payment is made within 30 days of

its issue

Reference No.

Date of issue

Financial Year

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Details of payment made including interest and penalty, if applicable

(Amount in Rs.)

Sr. No.

Tax Period

Act

Place

supply

(POS)

Tax/

Cess

Interest

Penalty, if

applicable

Others

Total

Ledger

utilised

(Cash /

Credit)

Debit

entry

no.

Date of

debit

entry

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

8. Reasons, if any - << Text box>>

9. Veriﬁ cation-

I hereby solemnly aﬃ rm and declare that the information given hereinabove is true and correct to the best of

my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory:

Name:

Designation / Status

Date – ”.

”.

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