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: Re. 0.80 Paise.
No. 407]
CHENNAI, THURSDAY, OCTOBER 1, 2020
Purattasi 15, Saarvari, Thiruvalluvar Aandu–2051
Part III—Section 1(a)
General Statutory Rules, Notifications, Orders, Regulations, etc.,
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
III-1(a) Ex. (407)—1
[1]
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017
[G.O. Ms. No.144, Commercial Taxes and Registration (B1) Department, 1st October 2020,
Purattasi 15, Saarvari, Thiruvalluvar Aandu-2051.]
No. SRO A-34(b-1)/2020.
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules,
2017, the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments
to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/232(h-5)/2020, published at page 3 in
Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 13th April, 2020, namely:–
Aඕඍඖඌඕඍඖගඛ.
In the said notifi cation, in the fi rst paragraph,-
(i) for the words “a fi nancial year”, the words and fi gures “any preceding fi nancial year from 2017-18 onwards”
shall be substituted;
(ii) after the words “goods or services or both to a registered person”, the words “or for exports” shall be
inserted.
2. This notifi cation shall be deemed to have come into force with eff ect from the 30th day of September, 2020.
[G.O. Ms. No.145, Commercial Taxes and Registration (B1) Department, 1st October 2020,
Purattasi 15, Saarvari, Thiruvalluvar Aandu-2051.]
No. SRO A-34(b-2)/2020.
In exercise of the powers conferred by sixth proviso to rule 46 of the Tamil Nadu Goods and Services Tax Rules, 2017, the
Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial
Taxes and Registration Department Notifi cation No.II(2)/CTR/232(h-6)/2020, published at page 3 in Part II-Section 2 of the
Tamil Nadu Government Gazette, Extraordinary, dated 13th April, 2020, namely:–
2
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Aඕඍඖඌඕඍඖගඛ.
In the said notifi cation,–
(i) in the fi rst paragraph, for the words “a fi nancial year”, the words and fi gures “any preceding fi nancial year from
2017-18 onwards” shall be substituted;
(ii) in the second paragraph, for the fi gures, letters and words “1st day of October”, the fi gures, letters and words
“1st day of December” shall be substituted.
.
2. This notifi cation shall be deemed to have come into force with eff ect from the 30th day of September, 2020.
[G.O. Ms. No.146, Commercial Taxes and Registration (B1) Department, 1st October 2020,
Purattasi 15, Saarvari, Thiruvalluvar Aandu-2051.]
No. SRO A-34(b-3)/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. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Eleventh Amendment) Rules, 2020.
(2) They shall be deemed to have come into force with eff ect from the 30th day of September, 2020.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, after
clause (q), the following clause shall be inserted, namely:-
“(r) Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued
in the manner prescribed under sub-rule (4) of rule 48.”.
3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that the Commissioner may, on the recommendations of the Council, by notifi cation, exempt a person or a
class of registered persons from issuance of invoice under this sub-rule for a specifi ed period, subject to such conditions and
restrictions as may be specifi ed in the said notifi cation.”.
4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
“(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code
having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verifi cation by the proper
offi cer in lieu of the physical copy of such tax invoice.”.
[G.O. Ms. No.147, Commercial Taxes and Registration (B1) Department, 1st October 2020,
Purattasi 15, Saarvari, Thiruvalluvar Aandu-2051.]
No. SRO A-34(b-4)/2020.
In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11,
sub-section (5) of section 15 and section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017),
the Governor of Tamil Nadu, on being satisfi ed that it is necessary in the public interest so to do, on the recommendations
of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department
Notifi cation No.II(2)/CTR/532(d-15)/2017, published at pages 119 to 143 in Part II-Section 2 of the Tamil Nadu Government
Gazette Extraordinary, dated the 29th June, 2017, namely:-
Aඕඍඖඌඕඍඖගඛ.
In the said notifi cation, in the Table, -
(i) against serial number 19A, in the entry in column (5), for the fi gures “2020”, the fi gures “2021” shall be substituted;
(ii) against serial number 19B, in the entry in column (5), for the fi gures “2020”, the fi gures “2021” shall be substituted.
2. This notifi cation shall come into force with eff ect from the 1st day of October, 2020.
Dr. BEELA RAJESH,
Secretary to Government.
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ON BEHALF OF THE GOVERNMENT OF TAMIL NADU