III-1(a) Ex. (426)

No. 426]

CHENNAI, MONDAY, NOVEMBER 18, 2019

Karthigai 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. 4.80 Paise.

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

[G.O. Ms. No. 181, Commercial Taxes and Registration (B1), 18th November 2019, Karthigai 2,

Vikari, Thiruvalluvar Aandu-2050.]

No. SRO A-42(a)/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 (Seventh Amendment) Rules, 2019.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 14th day of November,

2019.

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

(i) in FORM GST RFD-01, in Annexure 1,

(a) for Statement 1A, the following Statement shall be substituted, namely:-

“Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of fi rst proviso to Section 54(3)]

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Sl. No.

Details of documents of inward

supplies received of inputs

received

Tax paid on

inward supplies

Details of documents of

outward supplies issued

Tax paid on outward

supplies

Type of Inward

Supply

GSTIN of Supplier

/ Self GSTIN

Type of Document

No./B/E

Port Code

Date

Taxable Value

Integrated Tax

Central Tax

State/UT Tax

Type of Outward

Supply

Type of Document

No.

Date

Taxable Value

Integrated Tax

Central Tax

State/UT Tax

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

B2B/

B2C

”;

(b) for Statement 2, the following Statement shall be substituted, namely:-

“Statement 2 [rule 89(2)(c)]

Refund Type: Export of services with payment of tax (accumulated ITC)

Sr.

No.

Document Details

Integrated

Tax

Cess

BRC/ FIRC

Type of

Document

No.

Date

Value

Taxable

Value

No.

Date

Value

1

2

3

4

5

7

8

9

10

11

12

”;

(c) for Statement 3, the following Statement shall be substituted, namely:-

“Statement 3 [rule 89(2)(b) and rule 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

Sr. No.

Document Details

Goods/

Services (G/S)

Shipping bill/ Bill of

Export

EGM Details

BRC/ FIRC

Type of

Document

No.

Date

Value

Port Code

No.

Date

Ref No.

Date

No.

Date

Value

1

2

3

4

5

6

7

8

9

10

11

12

13

14

”;

(d) for Statement 4, the following Statement shall be substituted, namely:-

“Statement 4 [rule 89(2)(d) and rule 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

GSTIN of

recipient

Document Details

Shipping bill/ Bill of

export/ Endorsed

invoice by SEZ

Taxable

Value

Integrated

Tax

Cess

Type of

Document

No.

Date

Value

No.

Date

1

2

3

4

5

6

7

8

9

10

”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

3

HDIWHU6WDWHPHQWWKHIROORZLQJ6WDWHPHQWVKDOOEHLQVHUWHGQDPHO\

³6WDWHPHQW$

5HIXQGE\6(=RQDFFRXQWRIVXSSOLHVUHFHLYHGIURP'7$±:LWKSD\PHQWRIWD[

*67,1RI

6XSSOLHU

'RFXPHQW'HWDLOV

6KLSSLQJELOO%LOO

RIH[SRUW

(QGRUVHGLQYRLFH

E\6(=

7D[DEOH9DOXH

,QWHJUDWHG7D[

&HVV

7\SHRI

'RFXPHQW

1R

'DWH

9DOXH

1R

'DWH























´

IIRU6WDWHPHQWWKHIROORZLQJ6WDWHPHQWVKDOOEHVXEVWLWXWHGQDPHO\

³6WDWHPHQW>UXOHGDQGUXOHH@

5HIXQG7\SH2QDFFRXQWRIVXSSOLHVPDGHWR6(=XQLWRU6(='HYHORSHU

ZLWKRXWSD\PHQWRIWD[

JIRU6WDWHPHQW%WKHIROORZLQJ6WDWHPHQWVKDOOEHVXEVWLWXWHGQDPHO\

³6WDWHPHQW%>UXOHJ@

5HIXQG7\SH2QDFFRXQWRIGHHPHGH[SRUWVFODLPHGE\VXSSOLHU

6O

1R

'RFXPHQWGHWDLOVRILQZDUGVXSSOLHVLQFDVH

UHIXQGLVFODLPHGE\6XSSOLHU

7D[SDLG

7\SHRI

'RFXPHQW

1R



'DWH

7D[DEOH

9DOXH

,QWHJUDWHG

7D[

&HQWUDO

7D[

6WDWH8QLRQ

7HUULWRU\

7D[

&HVV



















6U1R

'RFXPHQW'HWDLOV

*RRGV

6HUYLFHV*6

6KLSSLQJELOO%LOORI

H[SRUW(QGRUVHG

LQYRLFHQR

7\SHRI

'RFXPHQW

1R

'DWH

9DOXH

1R

'DWH



















´

4

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY









6WDWHPHQW%>UXOHJ@

5HIXQG7\SH2QDFFRXQWRIGHHPHGH[SRUWVFODLPHGE\UHFLSLHQW

6O

1R



'RFXPHQWGHWDLOVRILQZDUGVXSSOLHVLQ

FDVHUHIXQGLVFODLPHGE\UHFLSLHQW

7D[SDLG

 ^*67,1RI

6XSSOLHU

7\SHRI

'RFXPHQW

1R

'DWH

7D[DEOH

9DOXH

,QWHJUDWHG

7D[

&HQWUDO

7D[

6WDWH8QLRQ

7HUULWRU\7D[

&HVV







































´





KIRU6WDWHPHQWWKHIROORZLQJ6WDWHPHQWVKDOOEHVXEVWLWXWHGQDPHO\



³6WDWHPHQW>UXOHM@



5HIXQG7\SH2QDFFRXQWRIFKDQJHLQ326LQWHU6WDWHWRLQWUD6WDWHDQGYLFHYHUVD

'RFXPHQW7\SH

%&5HJLVWHUHG

5HFLSLHQW

*67,18,1

1DPH

LQ

FDVH

RI

%&

'RFXPHQW'HWDLOV

7\SH

RI

'RFXPHQW

1R

'DWH

9DOXH

7D[DEOH

9DOXH



































'HWDLOVRIGRFXPHQWVFRYHULQJWUDQVDFWLRQFRQVLGHUHGDVLQWUD6WDWHLQWHU6WDWHWUDQVDFWLRQHDUOLHU

,QWHU,QWUD

,QWHJUDWHG

7D[

&HQWUDOWD[

6WDWH877D[

&HVV

3R6







































7UDQVDFWLRQZKLFKZHUHKHOGLQWHU6WDWHLQWUD6WDWHVXSSO\VXEVHTXHQWO\

,QWHU,QWUD

,QWHJUDWHG

7D[

&HQWUDOWD[

6WDWH877D[

&HVV

3R6























´







TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

5

LL

LQ)250*675LQWKH7DEOH

D DJDLQVWVHULDOQXPEHU&LQFROXPQ

$

EHIRUHWKHOHWWHUVDQGZRUGV³,7&RQLQZDUGVXSSOLHV´WKHZRUGOHWWHUVDQGILJXUHV

³)RU)<´VKDOOEHLQVHUWHG

%

DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV DQG ILJXUHV ³$SULO  WR 0DUFK ´ WKH

IROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU )<  ,7& RQ LQZDUG VXSSOLHV RWKHU WKDQ LPSRUWV DQG LQZDUG VXSSOLHV

OLDEOH WR UHYHUVH FKDUJH EXW LQFOXGHV VHUYLFHV UHFHLYHG IURP 6(=V UHFHLYHG GXULQJ

EXWDYDLOHGGXULQJ$SULOWR6HSWHPEHU´

E LQ3W9

$

EHIRUHWKHZRUGV³3DUWLFXODUVRIWKHWUDQVDFWLRQV´WKHZRUGOHWWHUVDQGILJXUHV³)RU)<

´VKDOOEHLQVHUWHG

%

DIWHUWKHKHDGLQJHQGLQJZLWKWKHZRUGVDQGILJXUHV³$SULOWLOO0DUFK´WKH

IROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU)<SDUWLFXODUVRIWKHWUDQVDFWLRQVIRUWKH)<GHFODUHGLQUHWXUQV

EHWZHHQ$SULOWLOO6HSWHPEHU´

LLL LQ)250*675LQWKHLQVWUXFWLRQV

D IRUSDUDJUDSKWKHIROORZLQJSDUDJUDSKVKDOOEHVXEVWLWXWHGQDPHO\

³ ,W LV PDQGDWRU\ WR ILOH DOO )250 *675 DQG )250 *675% IRU WKH ILQDQFLDO \HDU IRU

ZKLFKWKHUHWXUQLVEHLQJILOHGIRUEHIRUHILOLQJWKLVUHWXUQDQGIRU)<WKHGHWDLOVIRUWKH

SHULRGEHWZHHQ-XO\WR0DUFKDUHWREHSURYLGHGLQWKLVUHWXUQ´

E LQSDUDJUDSK

$

EHIRUHWKHZRUGV³,WPD\EHQRWHG´WKHZRUGOHWWHUVDQGILJXUHV³)RU)<´

VKDOOEHLQVHUWHG

%

DIWHUWKHZRUGVOHWWHUVDQGILJXUHV³WKDWDGGLWLRQDOOLDELOLW\IRUWKH)<´WKH

OHWWHUVDQGILJXUHV³RU)<´VKDOOEHLQVHUWHG

&

DIWHU WKH ZRUGV ³WD[SD\HUV FDQQRW FODLP LQSXW WD[ FUHGLW´ WKH ZRUGV OHWWHUV DQG

ILJXUHV³XQFODLPHGGXULQJ)<´VKDOOEHRPLWWHG

'

LQWKH7DEOHLQVHFRQGFROXPQ

, DJDLQVW VHULDO QXPEHU , DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV ³ILOOLQJ XS WKHVH

GHWDLOV´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRILOO7DEOH

% WR 7DEOH ( QHW RI FUHGLW QRWHV LQ FDVH WKHUH LV DQ\ GLIILFXOW\ LQ UHSRUWLQJ VXFK

GHWDLOVVHSDUDWHO\LQWKLVWDEOH´

,, DJDLQVW VHULDO QXPEHU - DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV ³ILOOLQJ XS WKHVH

GHWDLOV´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

>

³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRILOO7DEOH

% WR 7DEOH ( QHW RI GHELW QRWHV LQ FDVH WKHUH LV DQ\ GLIILFXOW\ LQ UHSRUWLQJ VXFK

GHWDLOVVHSDUDWHO\LQWKLV7DEOH´

,,, DJDLQVWVHULDOQXPEHU. /DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³ILOOLQJXSWKHVH

GHWDLOV´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRILOO7DEOH

%WR7DEOH(QHWRIDPHQGPHQWVLQFDVHWKHUH LVDQ\GLIILFXOW\LQUHSRUWLQJVXFK

GHWDLOVVHSDUDWHO\LQWKLVWDEOH´

6

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY









,9 DJDLQVWVHULDOQXPEHU'(DQG)DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGVILJXUHV

DQG EUDFNHWV ³XQGHU 1RQ*67 VXSSO\ )´ WKH IROORZLQJ HQWU\ VKDOO EH LQVHUWHG

QDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRHLWKHU

VHSDUDWHO\UHSRUWKLVVXSSOLHVDVH[HPSWHGQLOUDWHGDQG1RQ*67VXSSO\RUUHSRUW

FRQVROLGDWHGLQIRUPDWLRQIRUDOOWKHVHWKUHHKHDGVLQWKH³H[HPSWHG´URZRQO\´



9

DJDLQVW VHULDO QXPEHU + DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV ³ILOOLQJ XS WKHVH

GHWDLOV´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRILOO7DEOH

$ WR 7DEOH ) QHW RI FUHGLW QRWHV LQ FDVH WKHUH LV DQ\ GLIILFXOW\ LQ UHSRUWLQJ VXFK

GHWDLOVVHSDUDWHO\LQWKLV7DEOH´



9, DJDLQVW VHULDO QXPEHU , DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV ³ILOOLQJ XS WKHVH

GHWDLOV´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRILOO7DEOH

$WR7DEOH)QHWRIGHELWQRWHVLQFDVHWKHUHLVDQ\GLIILFXOW\LQUHSRUWLQJVXFKGHWDLOV

VHSDUDWHO\LQWKLV7DEOH´



9,, DJDLQVWVHULDOQXPEHUV- .DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³ILOOLQJXSWKHVH

GHWDLOV´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRILOO7DEOH

$ WR7DEOH ) QHW RI DPHQGPHQWV LQ FDVH WKHUH LV DQ\ GLIILFXOW\ LQ UHSRUWLQJ VXFK

GHWDLOVVHSDUDWHO\LQWKLV7DEOH´



F LQSDUDJUDSKLQWKH7DEOHLQVHFRQGFROXPQ

$

DJDLQVWVHULDOQXPEHU%DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGVILJXUHEUDFNHWVDQG

OHWWHU³XQGHU+EHORZ´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRHLWKHU

UHSRUWWKHEUHDNXSRILQSXWWD[FUHGLWDVLQSXWVFDSLWDOJRRGVDQGLQSXWVHUYLFHVRU

UHSRUWWKHHQWLUHLQSXWWD[FUHGLWXQGHUWKH³LQSXWV´URZRQO\´



%

DJDLQVWVHULDOQXPEHU&DQGVHULDOQXPEHU'DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV

³ILOOLQJXSWKHVHGHWDLOV´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRHLWKHU

UHSRUWWKHEUHDNXSRILQSXWWD[FUHGLWDVLQSXWVFDSLWDOJRRGVDQGLQSXWVHUYLFHVRU

UHSRUWWKHHQWLUHLQSXWWD[FUHGLWXQGHUWKH³LQSXWV´URZRQO\



)RU )<  DQG  WKH UHJLVWHUHG SHUVRQ VKDOO KDYH DQ RSWLRQ WR HLWKHU

UHSRUW7DEOH&DQG7DEOH'VHSDUDWHO\RUUHSRUWWKHFRQVROLGDWHGGHWDLOVRI7DEOH

&DQG'LQ7DEOH'RQO\´



&

DJDLQVW VHULDO QXPEHU ( DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV ³ILOOLQJ XS WKHVH

GHWDLOV´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRHLWKHU

UHSRUWWKHEUHDNXSRILQSXWWD[FUHGLWDVLQSXWVDQGFDSLWDOJRRGVRUUHSRUWWKHHQWLUH

LQSXWWD[FUHGLWXQGHUWKH³LQSXWV´URZRQO\´



'

DJDLQVWVHULDOQXPEHUV$%&'()*DQG+DIWHUWKHHQWU\HQGLQJZLWK

WKHZRUGVILJXUHVDQGOHWWHUV³LQ(RI)250*675´WKHIROORZLQJHQWU\VKDOOEH

LQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRHLWKHUILOO

KLVLQIRUPDWLRQRQUHYHUVDOVVHSDUDWHO\LQ7DEOH$WR(RUUHSRUWWKHHQWLUHDPRXQW

RI UHYHUVDO XQGHU 7DEOH + RQO\ +RZHYHU UHYHUVDOV RQ DFFRXQW RI 75$1 FUHGLW

7DEOH)DQG75$17DEOH*DUHWREHPDQGDWRULO\UHSRUWHG´



(

DJDLQVWVHULDOQXPEHU$



,

IRUWKHOHWWHUVDQGILJXUHV³)<´WKHZRUGV³WKHILQDQFLDO\HDUIRUZKLFK

WKHUHWXUQLVEHLQJIRU´VKDOOEHVXEVWLWXWHG



,,

EHIRUH WKH ZRUGV ³,W PD\ EH QRWHG´ WKH ZRUG OHWWHUV DQG ILJXUHV ³)RU )<

´VKDOOEHLQVHUWHG



,,,

DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV ³DXWRSRSXODWHG LQ WKLV WDEOH´ WKH

IROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

7

³)RU )<  LW PD\ EH QRWHG WKDW WKH )250 *675$ JHQHUDWHG DV RQ WKH

^VW 1RYHPEHU  VKDOO EH DXWRSRSXODWHG LQ WKLV WDEOH )RU )<  DQG

WKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRXSORDGWKHGHWDLOVIRUWKHHQWULHV

LQ 7DEOH $ WR ' GXO\ VLJQHG LQ 3') IRUPDW LQ )250 *675& ZLWKRXW WKH &$

FHUWLILFDWLRQ´

)

DJDLQVWVHULDOQXPEHU%DIWHUWKHHQWU\HQGLQJ ZLWKWKH ZRUGV³EHDXWRSRSXODWHG

KHUH´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRXSORDG

WKH GHWDLOV IRU WKH HQWULHV LQ 7DEOH $ WR ' GXO\ VLJQHG LQ 3') IRUPDW LQ )250

*675&ZLWKRXWWKH&$FHUWLILFDWLRQ´

*

DJDLQVWVHULDOQXPEHU&±

,EHIRUHWKHZRUGV³$JJUHJDWHYDOXHRI´WKHZRUGOHWWHUVDQGILJXUHV³)RU)<

´VKDOOEHLQVHUWHG

,,

DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³VKDOOEHGHFODUHGKHUH´WKHIROORZLQJHQWU\

VKDOOEHLQVHUWHGQDPHO\

³)RU)<$JJUHJDWHYDOXHRILQSXWWD[FUHGLWDYDLOHGRQDOOLQZDUGVXSSOLHV

H[FHSWWKRVHRQZKLFKWD[LVSD\DEOHRQUHYHUVHFKDUJHEDVLVEXWLQFOXGHVVXSSO\

RI VHUYLFHV UHFHLYHG IURP 6(=V UHFHLYHG GXULQJ $SULO  WR 0DUFK  EXW

FUHGLW RQ ZKLFK ZDV DYDLOHG EHWZHHQ $SULO  WR 6HSWHPEHU  VKDOO EH

GHFODUHGKHUH´

,,, DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV ³IRU ILOOLQJ XS WKHVH GHWDLOV´ WKH IROORZLQJ

HQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU )<  DQG  WKH UHJLVWHUHG SHUVRQ VKDOO KDYH DQ RSWLRQ WR

XSORDG WKH GHWDLOV IRU WKH HQWULHV LQ 7DEOH $ WR 7DEOH ' GXO\ VLJQHG LQ 3')

IRUPDWLQ)250*675&ZLWKRXWWKH&$FHUWLILFDWLRQ´

+DJDLQVWVHULDOQXPEHU'DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³VKDOOEHQHJDWLYH´

WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU )<  DQG  WKH UHJLVWHUHG SHUVRQ VKDOO KDYH DQ RSWLRQ WR

XSORDG WKH GHWDLOV IRU WKH HQWULHV LQ 7DEOH $ WR 7DEOH ' GXO\ VLJQHG LQ 3')

IRUPDWLQ)250*675&ZLWKRXWWKH&$FHUWLILFDWLRQ´

G LQSDUDJUDSK±

$

EHIRUHWKH ZRUGVDQGOHWWHU³3DUW9FRQVLVWV´WKH ZRUGOHWWHUVDQGILJXUHV³)RU)<

´VKDOOEHLQVHUWHG

%

DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV DQG ILJXUHV ³$SULO  WR 0DUFK ´ WKH

IROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU )<  3DUW 9 FRQVLVWV RI SDUWLFXODUV RI WUDQVDFWLRQV IRU WKH SUHYLRXV

ILQDQFLDO \HDU EXW SDLG LQ WKH )250 *675% EHWZHHQ $SULO  WR 6HSWHPEHU

´

&

LQWKH7DEOHLQVHFRQGFROXPQ

, DJDLQVWVHULDOQXPEHUV 

 EHIRUHWKHZRUGV³'HWDLOVRIDGGLWLRQV´WKHZRUGOHWWHUVDQGILJXUHV³)RU)<

´VKDOOEHLQVHUWHG

 DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³VKDOOEHGHFODUHGKHUH´WKHIROORZLQJ

HQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU)<GHWDLOVRIDGGLWLRQVRUDPHQGPHQWVWRDQ\RIWKHVXSSOLHV

DOUHDG\ GHFODUHG LQ WKH UHWXUQV RI WKH SUHYLRXV ILQDQFLDO \HDU EXW VXFK

DPHQGPHQWVZHUHIXUQLVKHGLQ7DEOH$7DEOH%DQG7DEOH&RI)250

*675RI$SULOWR6HSWHPEHUVKDOOEHGHFODUHGKHUH´

,, DJDLQVWVHULDOQXPEHU

 EHIRUHWKHZRUGV³$JJUHJDWHYDOXHRI´WKHZRUGOHWWHUVDQGILJXUHV³)RU)<

´VKDOOEHLQVHUWHG

 DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³ILOOLQJXSWKHVHGHWDLOV´WKHIROORZLQJ

HQWU\VKDOOEHLQVHUWHGQDPHO\

8

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

³)RU)<$JJUHJDWHYDOXHRIUHYHUVDORI,7&ZKLFKZDVDYDLOHGLQ

WKH SUHYLRXV ILQDQFLDO \HDU EXW UHYHUVHG LQ UHWXUQV ILOHG IRU WKH PRQWKV RI

$SULOWR6HSWHPEHUVKDOOEHGHFODUHGKHUH7DEOH%RI)250

*675% PD\ EH XVHG IRU ILOOLQJ XS WKHVH GHWDLOV )RU )<  DQG

WKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOOWKLVWDEOH´

,,, DJDLQVWVHULDOQXPEHU±

EHIRUHWKHZRUGV³'HWDLOVRI,7&IRU´WKHZRUGOHWWHUVDQGILJXUHV³)RU)<

´VKDOOEHLQVHUWHG

DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGVOHWWHUVDQGILJXUHV³DQQXDOUHWXUQIRU)<

´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU )<  GHWDLOV RI ,7& IRU JRRGV RU VHUYLFHV UHFHLYHG LQ WKH

SUHYLRXVILQDQFLDO\HDUEXW,7&IRUWKHVDPHZDVDYDLOHGLQUHWXUQVILOHGIRU

WKHPRQWKVRI$SULOWR6HSWHPEHUVKDOOEHGHFODUHGKHUH7DEOH

$RI)250*675%PD\EHXVHGIRUILOOLQJXSWKHVHGHWDLOV+RZHYHU

DQ\,7&ZKLFKZDVUHYHUVHGLQWKH)<DVSHUVHFRQGSURYLVRWRVXE

VHFWLRQ  RI 6HFWLRQ  EXW ZDV UHFODLPHG LQ )<  WKH GHWDLOV RI

VXFK,7&UHFODLPHGVKDOOEHIXUQLVKHGLQWKHDQQXDOUHWXUQIRU)<

)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWR

QRWILOOWKLVWDEOH´

H LQSDUDJUDSKLQWKH7DEOHLQVHFRQGFROXPQ±

$ DJDLQVWVHULDOQXPEHU$%&DQG'DIWHUWKHZRUGVDQGOHWWHUV

³GHWDLOV RI QRQ*67 UHIXQG FODLPV´ WKH ZRUGV DQG ILJXUHV ³)RU )< 

DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOOWKLV7DEOH´

VKDOOEHLQVHUWHG

% DJDLQVWVHULDOQXPEHU()DQG*DIWHUWKHZRUGV³VKDOOEHGHFODUHG

KHUH´ WKH ZRUGV OHWWHUV DQG ILJXUHV ³)RU )<  DQG  WKH

UHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOOWKLV7DEOH´VKDOOEHLQVHUWHG

& DJDLQVWVHULDOQXPEHU$DIWHUWKHZRUGV³ILOOLQJXSWKHVHGHWDLOV´WKHZRUGV

OHWWHUVDQGILJXUHV³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOO

KDYHDQRSWLRQWRQRWILOOWKLV7DEOH´VKDOOEHLQVHUWHG

' DJDLQVW VHULDO QXPEHU % DQG VHULDO QXPEHU & DIWHU WKH ZRUGV ³VKDOO EH

GHFODUHGKHUH´WKHZRUGVOHWWHUVDQGILJXUHV³)RU)<DQG

WKH UHJLVWHUHG SHUVRQ VKDOO KDYH DQ RSWLRQ WR QRW ILOO WKLV WDEOH´ VKDOO EH

LQVHUWHG

( DJDLQVWVHULDOQXPEHU DIWHUWKHZRUGV³YDOXHRI LQZDUGVXSSOLHV´

WKHZRUGVOHWWHUVDQGILJXUHV³)RU)<DQGWKHUHJLVWHUHG

SHUVRQVKDOOKDYHDQRSWLRQWRQRWILOOWKLVWDEOH´VKDOOEHLQVHUWHG

 ,QWKHVDLGUXOHVLQ)250*67*675&LQWKHLQVWUXFWLRQVLQSDUDJUDSK

L

IRUWKHOHWWHUVDQGILJXUHV³)<´WKHZRUGV³FXUUHQWILQDQFLDO\HDU´VKDOOEHVXEVWLWXWHG

LL EHIRUHWKHZRUGV³7KHGHWDLOVIRUWKH´WKHZRUGOHWWHUVDQGILJXUHV³)RU)<´VKDOOEH

LQVHUWHG

LLL LQ3DUDJUDSKLQWKH7DEOHLQVHFRQGFROXPQ±

D DJDLQVWVHULDOQXPEHU%DQGVHULDOQXPEHU&DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV

DQGEUDFNHWV³VKDOOEHGHFODUHGKHUH´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOO

WKLVWDEOH,IWKHUHDUHDQ\DGMXVWPHQWVUHTXLUHGWREHUHSRUWHGWKHQWKHVDPHPD\EH

UHSRUWHGLQ7DEOH2´

E DJDLQVWVHULDOQXPEHU'DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³QRWUHTXLUHGWREH

LQFOXGHGKHUH´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\

³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOO

WKLVWDEOH,IWKHUHDUHDQ\DGMXVWPHQWVUHTXLUHGWREHUHSRUWHGWKHQWKHVDPHPD\EH

UHSRUWHGLQ7DEOH2´

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

9





F DJDLQVWVHULDOQXPEHU(DQGVHULDOQXPEHU)DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV

³VKDOOEHGHFODUHGKHUH´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOO

WKLVWDEOH,IWKHUHDUHDQ\DGMXVWPHQWVUHTXLUHGWREHUHSRUWHGWKHQWKHVDPHPD\EH

UHSRUWHGLQ7DEOH2´



G DJDLQVW VHULDO QXPEHU * DIWHU WKH HQWU\ HQGLQJ ZLWK WKH ZRUGV ³VKDOO EH GHFODUHG

KHUH´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU )<  WKH UHJLVWHUHG SHUVRQ VKDOO KDYH DQ RSWLRQ WR QRW ILOO WKLV WDEOH ,I

WKHUHDUHDQ\DGMXVWPHQWVUHTXLUHGWREHUHSRUWHGWKHQWKHVDPHPD\EHUHSRUWHGLQ

7DEOH2´



H DJDLQVWVHULDOQXPEHU+VHULDOQXPEHU,VHULDOQXPEHU-VHULDOQXPEHU.VHULDO

QXPEHU/VHULDOQXPEHU0DQGVHULDOQXPEHU1DIWHUWKHHQWU\HQGLQJZLWKWKH

ZRUGV³VKDOOEHGHFODUHGKHUH´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOO

WKLVWDEOH,IWKHUHDUHDQ\DGMXVWPHQWVUHTXLUHGWREHUHSRUWHGWKHQWKHVDPHPD\EH

UHSRUWHGLQ7DEOH2´



LY LQSDUDJUDSKLQVHFRQGFROXPQ±

$

DJDLQVWVHULDOQXPEHU%DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGVDQGILJXUHV³DYDLOHG

GXULQJ)LQDQFLDO<HDU´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOO

WKLV7DEOH´



%

DJDLQVWVHULDOQXPEHU&DIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³VKDOOEHGHFODUHG

KHUH´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOO

WKLV7DEOH´



&

DJDLQVWVHULDOQXPEHUDIWHUWKHHQWU\HQGLQJZLWKWKHZRUGV³DUHWREHGHFODUHG

KHUH´WKHIROORZLQJHQWU\VKDOOEHLQVHUWHGQDPHO\



³)RU)<DQGWKHUHJLVWHUHGSHUVRQVKDOOKDYHDQRSWLRQWRQRWILOO

WKLV7DEOH´



Y IRU3DUW%WKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\



³3$57±%&(57,),&$7,21

,

&HUWLILFDWLRQLQFDVHVZKHUHWKHUHFRQFLOLDWLRQVWDWHPHQW)250*675&LVGUDZQXSE\WKH

SHUVRQZKRKDGFRQGXFWHGWKHDXGLW



,ZHKDYHH[DPLQHGWKH²

DEDODQFHVKHHWDVRQ«««

E WKH SURILW DQG ORVV DFFRXQWLQFRPH DQG H[SHQGLWXUH DFFRXQW IRU WKH SHULRG EHJLQQLQJ IURP ««««WR

HQGLQJRQ««DQG

FWKHFDVKIORZVWDWHPHQWLIDYDLODEOHIRUWKHSHULRGEHJLQQLQJIURP«««WRHQGLQJRQ«««²DWWDFKHG

KHUHZLWKRI0V«««««1DPH««««««««««««$GGUHVV«««««««*67,1

%DVHGRQRXUDXGLW,ZHUHSRUWWKDWWKHVDLGUHJLVWHUHGSHUVRQ²

KDV PDLQWDLQHG WKH ERRNV RI DFFRXQWV UHFRUGV DQG GRFXPHQWV DV UHTXLUHG E\ WKH ,*67&*6771*67 $FW

DQGWKHUXOHVQRWLILFDWLRQVPDGHLVVXHGWKHUHXQGHU

KDVQRWPDLQWDLQHGWKHIROORZLQJDFFRXQWVUHFRUGVGRFXPHQWVDVUHTXLUHGE\WKH,*67&*6771*67$FW

DQGWKHUXOHVQRWLILFDWLRQVPDGHLVVXHGWKHUHXQGHU







10

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY







D ,ZHUHSRUWWKHIROORZLQJREVHUYDWLRQVFRPPHQWVGLVFUHSDQFLHVLQFRQVLVWHQFLHVLIDQ\

««««««««««««««

««««««««««««««



E ,ZHIXUWKHUUHSRUWWKDW

$ ,ZHKDYHREWDLQHGDOOWKHLQIRUPDWLRQDQGH[SODQDWLRQVZKLFKWRWKHEHVWRI P\RXUNQRZOHGJHDQGEHOLHI

ZHUH QHFHVVDU\ IRU WKH SXUSRVH RI WKH DXGLW LQIRUPDWLRQ DQG H[SODQDWLRQV ZKLFK WR WKH EHVW RI P\RXU

NQRZOHGJHDQGEHOLHIZHUHQHFHVVDU\IRUWKHSXUSRVHRIWKHDXGLWZHUHQRWSURYLGHGSDUWLDOO\SURYLGHGWRXV

%,Q P\RXURSLQLRQSURSHUERRNVRIDFFRXQW KDYHKDYHQRWEHHQNHSWE\WKHUHJLVWHUHGSHUVRQVRIDUDV

DSSHDUVIURP P\RXUH[DPLQDWLRQRIWKHERRNV

&,ZHFHUWLI\WKDWWKHEDODQFHVKHHWWKH SURILWDQGORVVLQFRPHDQGH[SHQGLWXUHDFFRXQWDQGWKHFDVKIORZ

6WDWHPHQWLIDYDLODEOHDUH LQDJUHHPHQWQRWLQDJUHHPHQWZLWKWKHERRNVRIDFFRXQWPDLQWDLQHGDWWKH3ULQFLSDO

SODFHRIEXVLQHVVDW««««««««DQG ««««««««DGGLWLRQDOSODFHRIEXVLQHVVZLWKLQWKH6WDWH



7KHGRFXPHQWVUHTXLUHGWREHIXUQLVKHGXQGHUVHFWLRQRIWKH&*67$FW6*67$FWDQG5HFRQFLOLDWLRQ

6WDWHPHQWUHTXLUHGWREHIXUQLVKHGXQGHUVHFWLRQRIWKH&*67$FW6*67$FWLVDQQH[HGKHUHZLWKLQ)RUP

1R*675&



,Q P\RXURSLQLRQDQGWRWKHEHVWRI P\RXULQIRUPDWLRQDQGDFFRUGLQJWRH[SODQDWLRQVJLYHQWR PHXVWKH

SDUWLFXODUVJLYHQLQWKHVDLG)RUP1R*675&DUHWUXHDQGIDLUVXEMHFWWRIROORZLQJREVHUYDWLRQVTXDOLILFDWLRQVLI

DQ\

D««««««««««««««««««««««««««««««««

E««««««««««««««««««««««««««««««««

F««««««««««««««««««««««««««««««««

«««««««««««««««

«««««««««««««««

6LJQDWXUHDQGVWDPS6HDORIWKH$XGLWRU

3ODFH«««««

1DPHRIWKHVLJQDWRU\«««««««

0HPEHUVKLS1R««««««

'DWH«««««

)XOODGGUHVV«««««««««



TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

11





,,&HUWLILFDWLRQLQFDVHVZKHUHWKHUHFRQFLOLDWLRQVWDWHPHQW)250*675&LVGUDZQXSE\DSHUVRQ

RWKHUWKDQWKHSHUVRQZKRKDGFRQGXFWHGWKHDXGLWRIWKHDFFRXQWV

,ZH

UHSRUW

WKDW

WKH

DXGLW

RI

WKH

ERRNV

RI

DFFRXQWV

DQG

WKH

ILQDQFLDO

VWDWHPHQWV

RI

0V «««««««««« 1DPH DQG DGGUHVV RI WKH DVVHVVHH ZLWK *67,1 ZDV FRQGXFWHG E\

0V«««««««««««««««««««IXOOQDPHDQGDGGUHVVRIDXGLWRUDORQJZLWKVWDWXVEHDULQJ

PHPEHUVKLSQXPEHULQSXUVXDQFHRIWKHSURYLVLRQVRIWKH«««««««««««$FWDQG ,ZHDQQH[KHUHWR

DFRS\RIWKHLUDXGLWUHSRUWGDWHG«««««««««««DORQJZLWKDFRS\RIHDFKRI

DEDODQFHVKHHWDVRQ«««

EWKH SURILWDQGORVVDFFRXQWLQFRPHDQGH[SHQGLWXUHDFFRXQWIRUWKHSHULRGEHJLQQLQJIURP««««WR

HQGLQJRQ««

FWKHFDVKIORZVWDWHPHQWLIDYDLODEOHIRUWKHSHULRGEHJLQQLQJIURP«««WRHQGLQJRQ«««DQG

GGRFXPHQWVGHFODUHGE\WKHVDLG$FWWREHSDUWRIRUDQQH[HGWRWKH SURILWDQGORVVDFFRXQWLQFRPHDQG

H[SHQGLWXUHDFFRXQWDQGEDODQFHVKHHW

,ZHUHSRUWWKDWWKHVDLGUHJLVWHUHGSHUVRQ²

KDVPDLQWDLQHGWKHERRNVRIDFFRXQWVUHFRUGVDQGGRFXPHQWVDVUHTXLUHGE\WKH,*67&*6771*67$FW

DQGWKHUXOHVQRWLILFDWLRQVPDGHLVVXHGWKHUHXQGHU

KDVQRWPDLQWDLQHGWKHIROORZLQJDFFRXQWVUHFRUGVGRFXPHQWVDVUHTXLUHGE\WKH,*67&*6771*67$FW

DQGWKHUXOHVQRWLILFDWLRQVPDGHLVVXHGWKHUHXQGHU







7KHGRFXPHQWVUHTXLUHGWREHIXUQLVKHGXQGHUVHFWLRQRIWKH&*67$FW6*67$FWDQG5HFRQFLOLDWLRQ

6WDWHPHQW UHTXLUHG WR EH IXUQLVKHG XQGHU VHFWLRQ  RI WKH &*67$FW  6*67 $FW LV DQQH[HG KHUHZLWK LQ

)RUP1R*675&

,Q P\RXURSLQLRQDQGWRWKHEHVWRI P\RXULQIRUPDWLRQDQGDFFRUGLQJWRH[DPLQDWLRQRIERRNVRIDFFRXQW

LQFOXGLQJ RWKHU UHOHYDQW GRFXPHQWV DQG H[SODQDWLRQV JLYHQ WR PHXV WKH SDUWLFXODUV JLYHQ LQ WKH VDLG

)RUP1R&DUHWUXHDQGIDLUVXEMHFWWRWKHIROORZLQJREVHUYDWLRQVTXDOLILFDWLRQVLIDQ\

D«««««««««««««««««««««««««««««««

E«««««««««««««««««««««««««««««««

F«««««««««««««««««««««««««««««««

«««««««««««««««

6LJQDWXUHDQGVWDPS6HDORIWKH$XGLWRU

3ODFH«««««

1DPHRIWKHVLJQDWRU\«««««««

0HPEHUVKLS1R««««««

'DWH«««««

)XOODGGUHVV«««««««««´ 







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