III-1a Ex. (301)—1

No. 301]

chennai, thursday, july 18, 2019

Aadi 2, 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. 2.40 Paise.

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

THE TAMIL NADU GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017

[G.O. Ms. No. 103, Commercial Taxes and Registration (B1), 18th July 2019,

Aadi 2, Vikari, Thiruvalluvar Aandu-2050.]

No. SRO A-23(c)/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 (Fifth 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 12, in

sub-rule (1A),-

(a) after the words “A person applying for registration to”, the words “deduct or” shall be inserted;

(b) after the words “in accordance with the provisions of”, the words and figures “section 51, or, as the case may be,”

shall be inserted.

3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words

“Provided also that a registered person”, the words, "other than the supplier engaged in making supply of services by way

of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted.

4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st day of September, 2019, the following sub-rule

shall be inserted, namely:-

“(4A) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex

screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice

for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other

information as mentioned under rule 46:

Tamil nadu government gazette extraordinary

Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above

procedure.”.

5. In the said rules, after rule 83A, with effect from such date as may be notified by the Governor of Tamil Nadu, the

following rule shall be inserted, namely:-

“83B. Surrender of enrolment of goods and services tax practitioner.-

(1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application

in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.

(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order

in FORM GST PCT-07, cancel the enrolment of such practitioner.”.

6. In the said rules, in rule 138E, in the first proviso,-

(a) after the words “Provided that the Commissioner may,”, the words, letters and figures “on receipt of an application

from a registered person in FORM GST EWB-05,” shall be inserted;

(b) after the words “reasons to be recorded in writing, by order”, the words, letters and figures “in FORM GST EWB-

06” shall be inserted.

7. In the said rules, after FORM GST PCT–05, with effect from such date as may be notified by the Governor of Tamil

Nadu, the following forms shall be inserted, namely:-

“FORM GST PCT-06

[See rule 83B]

APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER

1. GSTP Enrolment No.

2. Name of the GST Practitioner

3. Address

4. Date of effect of cancellation of enrolment

I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below:

DECLARATION

The above declaration is true and correct to the best of my knowledge and belief. I undertake that I shall continue to be

liable for my actions as GST Practitioner before such cancellation.

(SIGNATURE)

Place:

Date:

Tamil nadu government gazette extraordinary

FORM GST PCT-07

[See rule 83B]

ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER

1. GSTP Enrolment No.

2. Name of the GST Practitioner

3. Address

4. No. and Date of application

5. Date of effect of cancellation of enrolment

DECLARATION

This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from . . . . . . .

(SIGNATURE)

Place:

Date: ”.

8. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted,

namely:-

“Statement 5B

[Rule 89(2)(g)]

Refund Type: On account of deemed exports (Amount in Rs)

Sl.

No.

Details of invoices/credit notes/debit notes of outward

supplies in case refund is claimed by supplier/Details of

invoices of inward supplies in case refund is claimed by

recipient

Tax paid

GSTIN

of the

supplier

No.

Date

Taxable

Value

Type (Invoice/ Credit

Note/ Debit Note)

Integrated

Tax

Central

Tax

State Tax/

Union

territory Tax

Cess

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

”.

III-1a Ex. (301)—1a

III-1a Ex. (301)—2

III-1a Ex. (301)—2a

Tamil nadu government gazette extraordinary

9. In the said rules, in FORM GST RFD-01A, in Annexure 1, for Statement 5B, the following Statement shall be substituted,

namely:-

“Statement 5B

[Rule 89(2)(g)]

Refund Type: On account of deemed exports (Amount in Rs)

Sl.

No.

Details of invoices/credit notes/debit notes of outward

supplies in case refund is claimed by supplier/Details of

invoices of inward supplies in case refund is claimed by

recipient

Tax paid

GSTIN

of the

supplier

No.

Date

Taxable

Value

Type (Invoice/

Credit Note/

Debit Note)

Integrated

Tax

Central

Tax

State Tax/

Union territory

Tax

Cess

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

”.

10. In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely:-

“FORM GST EWB-05

[See rule 138 E]

Application for unblocking of the facility for generation of E-Way Bill

GSTIN

<Auto>

Legal Name

<Auto>

Trade Name

<Auto>

Address

<Auto>

Facility of furnishing of information in Part A of FORM

GST EWB 01 (i.e. facility for generation of E-Way Bill)

blocked w.e.f.

<Auto>

Reasons of unblocking of facility for generation of E-Way Bill

(i)

(ii)

(iii)

Expected date for filing of returns for the period under

default

8. Verification

I hereby solemnly affirm 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 Authorised Signatory

Name

Designation /Status

Date:

Place:

Tamil nadu government gazette extraordinary

FORM GST EWB – 06

[See rule 138E]

Reference No.:

Date:

_______________ GSTIN

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

_______________ Address

Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill

Application ARN:

Date:

The facility for generation of E-Way Bill was blocked in respect of the aforementioned registered person w.e.f. -------- in

terms of rule 138E of the Tamil Nadu Goods and Services Tax Rules, 2017.

I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered

person.

I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following grounds:

Please note that the system will block the facility for generation of E-Way Bill after _______(date) if the registered person

continues to be defaulter in terms of rule 138E of the Tamil Nadu Goods and Services Tax Rules, 2017.

I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered

person.

I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds:

Signature:

Name:

Designation:

Jurisdiction:

Address:

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