COMMERCIAL TAXES AND REGISTRATION DEPARTMENT


	TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY

No. 337] CHENNAI, FRIDAY, AUGUST 21, 2020 Aavani 5, Saarvari, Thiruvalluvar Aandu–2051

Part III—Section 1(a)

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

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017 [G.O. (Ms) No.129, Commercial Taxes and Registration (B1) Department, 21st August 2020, Aavani 5, sarvari, Thiruvalluvar Aandu 2051]

No. SRO A-29(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, on the recommendations of the Council, hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely: -

1. Short Title and commencement.-(1) These rules may be called the Tamil Nadu Goods and Services Tax (Tenth Amendment) Rules, 2020.

(2) Save as otherwise provided, 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), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with eﬀect from 1st April, 2020, namely:-

"(4A) Where an applicant, other than a person notiﬁ ed under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with eﬀect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or ﬁ fteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.".

3. In the said rules, in rule 9, with eﬀect from 21st August, 2020,-

(i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:-

"Provided that where a person, other than a person notiﬁ ed under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as speciﬁ ed in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical veriﬁ cation of the place of business in the presence of the said person, in the manner provided under rule 25:

Provided further that the proper oﬃ cer may, for reasons to be recorded in writing and with the approval of an oﬃ cer not below the rank of Joint Commissioner, in lieu of the physical veriﬁ cation of the place of business, carry out the veriﬁ cation of such documents as he may deem ﬁ t."; [ 1 ] III1—1(a) Ex. (337) 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(ii) in sub-rule (2), before the Explanation, the following proviso shall be inserted, namely: -

"Provided that where a person, other than a person notiﬁ ed under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as speciﬁ ed in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty-one days from the date of submission of the application.";

(iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted;

(iv) for sub-rule (5), the following sub-rule shall be substituted, namely:-

"(5) If the proper oﬃ cer fails to take any action, -

(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notiﬁ ed under sub-section (6D) of section 25; or

(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notiﬁ ed under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as speciﬁ ed in sub-rule (4A) of rule 8; or

(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or

(d) within a period of seven working days from the date of the receipt of the clariﬁ cation, information or documents furnished by the applicant under sub-rule (2),

the application for grant of registration shall be deemed to have been approved.".

4. In the said rules, in rule 25, with eﬀect from 21st August, 2020, after the words "failure of Aadhaar authentication", the words "or due to not opting for Aadhaar authentication" shall be inserted.

Dr. BEELA RAJESH, Secretary to GovernmentPRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU