TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2020

[Price: Rs. 1.60 Paise.

No. 157]

chennai, Monday, April 13, 2020

Panguni 31, Vikari, Thiruvalluvar Aandu–2051

III-1(a) Ex. (157)

COMMERCIAL TAXES AND REGISTRATION department

AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX Rules, 2017.

[G.O. Ms. No.72, Commercial Taxes and Registration (B1), 13th April 2020,

Panguni 31, Vikari, Thiruvalluvar Aandu-2051.]

No. SRO A-17(a)/2020.

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 (Third Amendment)

Rules, 2020.

(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 8, after sub-rule (4), with effect from 23.03.2020, the following sub-rule shall be inserted, namely:-

“(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020,

undergo authentication of Aadhaar number for grant of registration.”.

3. In the said rules, in rule 9, in sub-rule (1), with effect from 01.04.2020, the following sub-rule shall be

inserted, namely:-

“Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to

undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be

granted only after physical verification of the principal place of business in the presence of the said person, not

later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of

sub-rule (5) shall not be applicable in such cases.”.

Part IiI—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

Notifications by government

[ 1 ]

Tamil nadu government gazette extraordinary

4. In the said rules, for rule 25, with effect from 23.03.2020, the following rule shall be substituted, namely:-

“Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical

verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of

registration, or due to any other reason after the grant of registration, he may get such verification of the place of business,

in the presence of the said person, done and the verification report along with the other documents, including photographs,

shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date

of such verification.”.

5. In the said rules, in rule 43, in sub-rule (1), with effect from the 1st April, 2020,-

(a) for clause (c), the following clause shall be substituted, namely:-

“c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as ‘A, being

the amount of tax as reflected on the invoice, shall credit directly to the electronic credit ledger and the validity of the useful

life of such goods shall extend upto five years from the date of the invoice for such goods:

Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, input

tax in respect of such capital goods denoted as ‘A’ shall be credited to the electronic credit ledger subject to the condition

that the ineligible credit attributable to the period during which such capital goods were covered by clause (a),denoted as

‘Tie’, shall be calculated at the rate of five percentage points for every quarter or part thereof and added to the output tax

liability of the tax period in which such credit is claimed:

Provided further that the amount ‘Tie’ shall be computed separately for input tax credit of central tax, State tax, Union

territory tax and integrated tax and declared in FORM GSTR-3B.

Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of sub-section

(4) of section 18, if it is subsequently covered under this clause.”

(b) for clause (d), the following clause shall be substituted, namely:-

“the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under clause (c) in respect of common capital

goods whose useful life remains during the tax period, to be denoted as ‘Tc’, shall be the common credit in respect of such

capital goods:

Provided that where any capital goods earlier covered under clause (b) are subsequently covered under clause (c), the

input tax credit claimed in respect of such capital good(s) shall be added to arrive at the aggregate value ‘Tc’;”;

“Explanation.- For the removal of doubt, it is clarified that useful life of any capital goods shall be considered as five years

from the date of invoice and the said formula shall be applicable during the useful life of the said capital goods.”;

(d) clause (f) shall be omitted.

6. In the said rules, in rule 80, in sub-clause (3), with effect from 23.03.2020, the following proviso shall be inserted,

namely:-

“Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore

rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited

annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018-2019, electronically

through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”.

7. In the said rules, in rule 86, after sub-rule (4), with effect from 23.03.2020, the following sub-rule shall be inserted,

namely:-

“(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which

debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be re-credited to the

electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.”.

8. In the said rules, in rule 89, in sub-rule (4), for clause (C), with effect from 23.03.2020, the following clause shall

be substituted, namely:-

‘(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant

period without payment of tax under bond or letter of undertaking or the value which is 1.5 times the value of like goods

domestically supplied by the same or, similarly placed, supplier, as declared by the supplier, whichever is less, other than

the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;’.

Tamil nadu government gazette extraordinary

9. In the said rules, in rule 92, with effect from 23.03.2020,-

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid

on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of

the Act is due and payable to the applicant, he shall make an order in FORM RFD-06 sanctioning the amount of refund to

be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for

the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any

existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic

credit ledger for making payment of such tax, the proper officer shall issue FORM GST PMT-03 re-crediting the said amount

as Input Tax Credit in electronic credit ledger.”;

(b) in sub-rule (4), after the words, brackets and figure “amount refundable under sub-rule (1)”, the words, brackets,

figure and letter “or sub-rule (1A)”, shall be inserted;

and letter “or sub-rule (1A)”, shall be inserted.

10. In the said rules, in rule 96, in sub-rule (10), in clause (b), with effect from the 23rd October, 2017, the following

Explanation shall be inserted, namely,-

“Explanation.- For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered

to have been availed only where the registered person has paid Integrated Goods and Services Tax and Compensation Cess

on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications.”.

11. In the said rules, after rule 96A, with effect from 23.03.2020, the following rule shall be inserted, namely:-

“96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export

proceeds not realised.– (1) Where any refund of unutilised input tax credit on account of export of goods or of integrated

tax paid on export of goods has been paid to an applicant but the sale proceeds in respect of such export goods have not

been realised, in full or in part, in India within the period allowed under the Foreign Exchange Management Act, 1999 (Central

Act 42 of 1999), including any extension of such period, the person to whom the refund has been made shall deposit the

amount so refunded, to the extent of non-realisation of sale proceeds, along with applicable interest within thirty days of the

expiry of the said period or, as the case may be, the extended period, failing which the amount refunded shall be recovered in

accordance with the provisions of section 73 or 74 of the Act, as the case may be, as is applicable for recovery of erroneous

refund, along with interest under section 50:

Provided that where sale proceeds, or any part thereof, in respect of such export goods are not realised by the applicant

within the period allowed under the Foreign Exchange Management Act, 1999 (Central Act 42 of 1999), but the Reserve

Bank of India writes off the requirement of realisation of sale proceeds on merits, the refund paid to the applicant shall not

be recovered.

(2) Where the sale proceeds are realised by the applicant, in full or part, after the amount of refund has been recovered

from him under sub-rule (1) and the applicant produces evidence about such realisation within a period of three months from

the date of realisation of sale proceeds, the amount so recovered shall be refunded by the proper officer, to the applicant

to the extent of realisation of sale proceeds, provided the sale proceeds have been realised within such extended period as

permitted by the Reserve Bank of India.”.

12. In the said rules, in rule 141, in sub-rule (2), with effect from 23.03.2020, for the word “Commissioner”. the words

“proper officer” shall be substituted.

13. In the said rules, in FORM GST RFD-01, after the declaration under rule 89(2)(g), with effect from 23.03.2020,

the following undertaking shall be inserted, namely:-

“UNDERTAKING

I hereby undertake to deposit to the Government the amount of refund sanctioned along with interest in

case of non-receipt of foreign exchange remittances as per the proviso to section 16 of the IGST Act, 2017

read with rule 96B of the TNGST Rules 2017.

Signature-

Name –

Designation / Status”.

Tamil nadu government gazette extraordinary

[G.O. Ms. No.77, Commercial Taxes and Registration (B1), 13th April 2020,

Panguni 31, Vikari, Thiruvalluvar Aandu-2051.]

No. SRO A-17(b)/2020.

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, on the recommendations of the Council, hereby makes the following rules further

to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2020.

(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the

31st March, 2020, in sub-rule (3) of rule 3, the following proviso shall be inserted, namely:-

“Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically

file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal,

either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall

furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day

of July, 2020.”.

3. In the said rules, in sub-rule (4) of rule 36, with effect from 03.04.2020, the following proviso shall be inserted,

namely:-

“Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and

August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative

adjustment of input tax credit for the said months in accordance with the condition above.”.

Ka. BALACHANDRAN,

Principal Secretary to Government.

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

on behalf of the Government of Tamil Nadu