No. 302]
CHENNAI, TUESDAY, JULY 28, 2020
Aadi 13, Saarvari, Thiruvalluvar Aandu–2051
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.
Part IV—Section 2
Tamil Nadu Acts and Ordinances
Ex-IV-2—302—1
The following Ordinance which was promulgated by the Governor on the
28th July 2020 is hereby published for general information:—
TAMIL NADU ORDINANCE No. 9 OF 2020.
An Ordinance further to amend the Tamil Nadu Goods and Services
Tax Act, 2017.
WHEREAS the Legislative Assembly of the State is not in session and
the Governor of Tamil Nadu is satisfi ed that circumstances exist which render it
necessary for him to take immediate action for the purposes hereinafter appearing;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of
Article 213 of the Constitution, the Governor hereby promulgates the following
Ordinance:—
1. (1) This Ordinance may be called the Tamil Nadu Goods and Services
Tax (Second Amendment) Ordinance, 2020.
(2) (i) Sections 11 and 13 shall be deemed to have come into force on
the 1st day of July 2017;
(ii) Sections 2 and 12 shall be deemed to have come into force on
the 30th day of June 2020; and
(iii) All the remaining provisions of this Ordinance shall come into
force on such date as the State Government may, by notifi cation, appoint.
Short title and
Commencement.
Tamil Nadu Act
19 of 2017.
2. In section 2 of the Tamil Nadu Goods and Services Tax Act, 2017
(hereinafter referred to as the principal Act), in clause (114), for sub-clauses (c)
and (d), the following sub-clauses shall be substituted, namely:—
“(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;”.
Amendment of
section 2.
3. In section 10 of the principal Act, in sub-section (2), in clauses (b), (c)
and (d), after the expression “of goods”, the expression “or services” shall be
inserted.
Amendment of
section 10.
[117]
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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Amendment of
section 16.
4. In section 16 of the principal Act, in sub-section (4), the expression
“invoice relating to such” shall be omitted.
Amendment of
section 29.
5. In section 29 of the principal Act, in sub-section (1), for clause (c), the
following clause shall be substituted, namely:—
“(c) the taxable person is no longer liable to be registered under section
22 or section 24 or intends to opt out of the registration voluntarily made under
sub-section (3) of section 25:”.
Amendment of
section 30.
6. In section 30 of the principal Act, in sub-section (1), for the proviso, the
following proviso shall be substituted, namely:—
“Provided that such period may, on suffi cient cause being shown, and
for reasons to be recorded in writing, be extended,—
(a) by the Additional Commissioner or the Joint Commissioner, as the
case may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days,
beyond the period specifi ed in clause (a).”.
Amendment of
section 31.
7. In section 31 of the principal Act, in sub-section (2), for the proviso, the
following proviso shall be substituted, namely:—
“Provided that the Government may, on the recommendations of the
Council, by notifi cation,—
(a) specify the categories of services or supplies in respect of which
a tax invoice shall be issued, within such time and in such manner as may be
prescribed;
(b) subject to the condition mentioned therein, specify the categories of
services in respect of which—
(i) any other document issued in relation to the supply shall be
deemed to be a tax invoice; or
(ii) tax invoice may not be issued.”.
Amendment of
section 51.
8. In section 51 of the principal Act,—
(a)
for sub-section (3), the following sub-section shall be
substituted,namely:—
“(3) A certifi cate of tax deduction at source shall be issued in such form
and in such manner as may be prescribed.”;
(b) sub-section (4) shall be omitted.
Amendment of
section 122.
9. In section 122 of the principal Act, after sub-section (1), the following
sub-section shall be inserted, namely:—
“(1A) Any person who retains the benefi t of a transaction covered under
clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such
transaction is conducted, shall be liable to a penalty of an amount equivalent to
the tax evaded or input tax credit availed of or passed on.”.
Amendment of
section 132
10. In section 132 of the principal Act, in sub-section (1),—
(1) for the expression “Whoever commits any of the following off ences”,
the expression “Whoever commits, or causes to commit and retain the benefi ts
arising out of, any of the following off ences’’ shall be substituted;
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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(2) for clause (c), the following clause shall be substituted, namely:—
“(c) avails input tax credit using the invoice or bill referred to in
clause (b) or fraudulently avails input tax credit without any invoice or bill;”;
(3) in clause (e), the expression “fraudulently avails input tax credit”
shall be omitted.
.
11. In section 140 of the principal Act,—
(1) in sub-section (1), after the expression “existing law”, the expression
“within such time and” shall be inserted;
(2) in sub-section (2), after the expression “appointed day”, the expression
“within such time and” shall be inserted;
(3) in sub-section (3), for the expression “goods held in stock on the
appointed day subject to”, the expression “goods held in stock on the appointed
day, within such time and in such manner as may be prescribed, subject to” shall
be substituted;
(4) in sub-section (5), for the expression “existing law”, the expression
“existing law, within such time and in such manner as may be prescribed” shall
be substituted;
(5) in sub-section (6), for the expression “goods held in stock on the
appointed day subject to”, the expression “goods held in stock on the appointed
day, within such time and in such manner as may be prescribed, subject to” shall
be substituted.
Amendment of
section 140.
12. In section 172 of the principal Act, in the proviso to sub-section (1), for
the expression “three years”, the expression “fi ve years” shall be substituted.
Amendment of
section 172.
13. In Schedule II to the principal Act, in paragraph 4, the expression “whether
or not for a consideration,” in two places where it occurs, shall be omitted.
Amendment of
Schedule II.
14. (1) Notwithstanding anything contained in the CT&R Department
Notifi cation No.II(2)/CTR/532(d-4)/2017, dated the 29th June 2017, published
at pages 3 to 68 in Part II – Section 2 of Tamil Nadu Government Gazette,
Extraordinary, dated 29th June 2017, on the recommendations of the Council, in
exercise of the powers under sub-section (1) of section 9 of the principal Act,—
(i) no State tax shall be levied or collected in respect of supply of
fi shmeal (falling under heading 2301), during the period commencing from the
1st day of July 2017 and ending with the 30th day of September 2019 (both days
inclusive);
(ii) State tax at the rate of six per cent, shall be levied or collected
in respect of supply of pulley, wheels and other parts (falling under heading 8483)
and used as parts of agricultural machinery (falling under headings 8432, 8433
and 8436), during the period commencing from the 1st day of July 2017 and
ending with the 31st day of December 2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected, but
which would not have been so collected, had sub-section (1) been in force at all
material times.
Retrospective
exemption
from, or levy or
collection of,state
tax in certain
cases.
BANWARILAL PUROHIT,
28th July 2020.
Governor of Tamil Nadu.
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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
EXPLANATORY STATEMENT.
The Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) provides for levy and
collection of tax on intra-State supply of goods or services or both by the State Government. In order to
give eff ect to the recommendations of the Goods and Services Tax Council, the Central Government has
amended the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017), vide the Finance Act, 2020
(Central Act 12 of 2020). Hence, corresponding amendments are required to be made to the Tamil Nadu Goods and
Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017). The Government have, therefore, decided to amend the said Tamil
Nadu Act 19 of 2017 suitably.
2. The Ordinance seeks to achieve the said decision.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government,
Law Department.
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ON BEHALF OF THE GOVERNMENT OF TAMIL NADU