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. 4.80 Paise.
No. 432]
CHENNAI, MONDAY, OCTOBER 19, 2020
Aippasi 3, 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. (432)—1
[1]
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017
[G.O. Ms. No.159, Commercial Taxes and Registration (B1), 19th October 2020,
Aippasi 3, Saarvari, Thiruvalluvar Aandu-2051.]
No. SRO A-37(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 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 (Twelfth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with eff ect
from the 15th day of October, 2020.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule
46, for the fi rst proviso, the following proviso shall be substituted, namely:-
“Provided that the Commissioner may, on the recommendations of the Council, by notifi cation, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of
registered persons shall be required to mention; or
(ii) a class of supply of goods or services for which specifi ed number of digits of Harmonised System of
Nomenclature code shall be required to be mentioned by all registered taxpayers; and
(iii) the class of registered persons that would not be required to mention the Harmonised System of
Nomenclature code for goods or services:”.
3. In the said rules, for rule 67A,the following rule shall be substituted, namely:-
“67A. Manner of furnishing of return or details of outward supplies by short messaging service
facility. – Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish
a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in
2
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include
furnishing of the said return or the details of outward supplies or statement through a short messaging service using the
registered mobile number and the said return or the details of outward supplies or statement shall be verifi ed by a registered
mobile number based One Time Password facility.
Explanation.– For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean
a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that
has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.”.
4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely: –
“Provided that for the fi nancial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover
exceeds fi ve crore rupees shall get his accounts audited as specifi ed under sub-section (5) of section 35 and he shall furnish
a copy of audited annual accounts and a reconciliation statement, duly certifi ed, in FORM GSTR-9C for the said fi nancial
year, electronically through the common portal either directly or through a Facilitation Centre notifi ed by the Commissioner.”.
5. In the said rules, with eff ect from the 20th day of March, 2020, in rule 138E, after the third proviso, the following
proviso shall be inserted, namely:-
“Provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the
15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM
GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February,
2020 to August, 2020.”.
6. In the said rules, in rule 142, in sub-rule (1A),-
(i) for the words “proper offi cer shall”, the words “proper offi cer may” shall be substituted;
(ii) for the words “shall communicate”, the word “communicate” shall be substituted.
7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words
“Total value”, the words “Rate of Tax” shall be substituted.
8. In the said rules, for FORM GSTR-2A, the following form shall be substituted, namely: –
“FORM GSTR-2A
[See rule 60(1)]
Details of Auto Drafted Supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of
goods received from SEZ units / developers)
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
3
PART A
(Amount in Rs. all Tables)
3. Inward supplies received from a registered person including supplies attracting reverse charge
GSTIN
of
supplier
Trade/ Legal name
Invoice details
Rate (%)
Taxable value
Amount of tax
Place of
supply
(Name
of State/
UT)
Supply
attracting
reverse
charge
(Y/N)
GSTR-1/5 period
GSTR-1/5
fi ling date
GSTR-
3B
fi ling
status
(Yes/
No)
Amendment
made, if
any (GSTIN,
Others)
Tax
period
in which
amended
Eff ective
date of
cancellation,
if any
No.
Type
Date
Value
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3)
Details of
original
Document
Revised details
Rate (%)
Taxable value
Amount of
tax
Place of
supply (Name
of State/UT)
Supply
attracting
reverse
charge
(Y/N)
GSTR-1/5
period
GSTR-1/5
fi ling date
GSTR-3B
fi ling status
(Yes / No)
Amendment
made
(GSTIN,
Others)
Tax
period
of
original
record
Eff ective
date of
cancellation
if any,
No.
Date
GSTIN
Trade / Legal
name
No.
Type
Date
Value
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11 12 13 14
15
16
17
18
19
20
21
22
5. Debit / Credit notes received during current tax period
GSTIN of supplier
Trade/ Legal name
Credit / Debit Note
Details
Rate (%)
Taxable value
Amount of tax
Place of supply (Name
of State/UT)
Supply attracting reverse
charge (Y/N)
GSTR-1/5 period
GSTR-1/5 fi ling date
GSTR-3B fi ling status
(Yes/ No)
Amendment made, if
any (GSTIN, Others)
Tax period
in which
amended
Eff ective
date of
cancellation,
if any
No.
Note type
Note supply type
Date
Value
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
6. Amendment to Debit / Credit notes (Amendment to 5)
Details of
original
document
Revised details
Rate (%)
Taxable value
Amount of tax
Place of supply
(Name of State/UT)
Supply
attracting
reverse
charge
(Y/N)
GSTR-1/5 period
GSTR-1/5 fi ling date
GSTR-
3B fi ling
status
(Yes /
No)
Amendment made
(GSTIN, Others)
Tax
period of
original
record
Eff ective date
of cancellation
if any
Type
No.
Date
GSTIN of Supplier
Trade / Legal name
No.
Note type
Note supply type
Date
Value
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
4
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
PART B
7. ISD credit received
GSTIN
of ISD
Trade/
Legal
name
ISD
document
details
ISD invoice
details (for
ISD credit
note only)
ITC amount involved
GSTR-6
Period
GSTR-
6 fi ling
date
Amendment
made, if any
Tax
Period
in which
amended
ITC
Eligibility
Type
No.
Date
No.
Date
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
8. Amendments to ISD credit details
Original ISD
Document
Details
Revised details
Original
ISD
invoice
details
(for ISD
credit
note
only)
ITC amount
involved
ISD
GSTR-6
Period
ISD
GSTR-
6 fi ling
date
Amendment
made
Tax
period
of
original
record
ITC
Eligibility
Type
No.
Date
GSTIN of ISD
Trade/ Legal
Name
Type
No.
Date
No.
Date
Integrated Tax
Central Tax
State/ UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11 12 13 14
15
16
17
18
19
PART – C
9. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Deductor /
GSTIN of E-
Commerce
Operator
DeductorName
/ E-Commerce
Operator Name
Tax period
of GSTR-7 /
GSTR-8
(Original /
Amended)
Amount
received /
Gross
value
(Original /
Revised)
Value of
supplies
returned
Net
amount
liable for
TCS
Amount (Original / Revised)
Integrated
tax
Central
tax
State
/UT
tax
1
2
3
4
5
6
7
8
9
9A. TDS
9B. TCS
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
5
PART – D
10. Import of goods from overseas on bill of entry (including amendments thereof)
ICEGATE
Reference date
Bill of entry details
Amount of tax
Amended (Yes/
No)
Port
code
No.
Date
Value
Integrated tax
Cess
1
2
3
4
5
6
7
8
11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof)
GSTIN
of the
Supplier
(SEZ)
Trade
/ Legal
name
ICEGATE
Reference
date
Bill of Entry details
Amount of tax
Amended
(Yes/ No)
Port
code
No.
Date
Value
Integrated
tax
Cess
1
2
3
4
5
6
7
8
9
10
Instructions:
1. Terms Used :-
a. ITC – Input tax credit
b. ISD – Input Service Distributor
2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the information furnished
by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/
amendment made by your supplier in near real time. The details added by supplier would refl ect in corresponding FORM
GSTR-2A of the recipient irrespective of supplier’s date of fi ling.
3. There may be scenarios where a percentage of the applicable rate of tax rate may be notifi ed by the Government. A
separate column will be provided for invoices / documents where such rate is applicable.
4. Table wise instructions:
Table No. and Heading
Instructions
3
Inward supplies received from
a registered person including
supplies attracting reverse charge
i. The table consists of all the invoices (including invoices on which reverse charge is
applicable) which have been saved / fi led by your suppliers in their FORM GSTR-1 and 5.
ii. Invoice type :
a.
R – Regular (Other than SEZ supplies and Deemed exports)
b.
SEZWP – SEZ supplies with payment of tax
c.
SEZWOP – SEZ supplies without payment of tax
d.
DE – Deemed exports
e.
CBW – Intra-State supplies attracting IGST
iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has
been declared and fi led is being provided. It may be noted that the details added by supplier
would refl ect in corresponding FORM GSTR-2A of the recipient irrespective of supplier’s date of
fi ling. For example, if a supplier fi les his invoice INV-1 dated 10th November 2019 in his FORM
GSTR-1 of March 2020, the invoice will be refl ected in FORM GSTR-2A of March, 2020 only.
Similarly, if the supplier fi les his FORM GSTR-1 for the month of November on 5th March 2020,
the invoice will be refl ected in FORM GSTR-2A of November 2019 for the recipient.
6
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Table No. and Heading
Instructions
iv. The status of fi ling of corresponding FORM GSTR-3B for FORM GSTR-1 will also be
provided.
v. The table also shows if the invoice or debit note was amended by the supplier and if
yes, then the tax period in which such invoice was amended, declared and fi led. For example,
if a supplier has fi led his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of
November 2019, the invoice will be refl ected in FORM GSTR-2A of November, 2019. If the
supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be
made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in
Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns
of amendment made (GSTIN, others) and tax period of amendment as December 2019.
vi. In case, the supplier has cancelled his registration, the eff ective date of cancellation will
be provided.
4
Amendment to Inward supplies
received from a registered person
including supplies attracting
reverse charge (Amendment to
table 3)
i. The table consists of amendment to invoices (including invoice on which reverse charge
is applicable) which have been saved/fi led by your suppliers in their FORM GSTR-1 and 5.
ii. Tax period in which the invoice was reported originally and type of amendment will also
be provided. For example, if a supplier has fi led his invoice INV-1 dated 10th November 2019
in his FORM GSTR-1 of November 2019, the invoice will be refl ected in FORM GSTR-2A of
November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the
amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The
original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will
now have updated columns of amendment made (GSTIN, others) and tax period of amendment
as December 2019.
5
Debit / Credit notes received during
current tax period
i.
The table consists of the credit and debit notes (including credit/debit notes relating
to transactions on which reverse charge is applicable) which have been saved/fi led by your
suppliers in their FORM GSTR-1 and 5.
ii.
If the credit/debit note has been amended subsequently, tax period in which the note
has been amended will also be provided.
iii.
Note Type:
o
Credit Note
o
Debit Note
iv.
Note supply type:
o
R – Regular (Other than SEZ supplies and Deemed exports)
o
SEZWP – SEZ supplies with payment of tax
o
SEZWOP – SEZ supplies without payment of tax
o
DE – Deemed exports
o
CBW – Intra-State supplies attracting IGST
v.
For every credit or debit note, the period and date of FORM GSTR-1/5 in which such
credit or debit note has been declared and fi led is being provided. It may be noted that the details
added by supplier would refl ect in corresponding FORM GSTR-2A of the recipient irrespective
of supplier’s fi ling of FORM GSTR-1. For example, if a supplier fi les his credit note CN-1 dated
10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be refl ected in
FORM GSTR-2A of March, 2020 only. Similarly, if the supplier fi les his FORM GSTR-1 for the
month of November on 5th March 2020, the credit note will be refl ected in FORM GSTR-2A of
November 2019 for the recipient.
vi.
The status of fi ling of corresponding FORM GSTR-3B of suppliers will also be provided.
vii.
The table also shows if the credit note or debit note has been amended subsequently
and if yes, then the tax period in which such credit note or debit note was amended, declared
and fi led.
viii. In case, the supplier has cancelled his registration, the eff ective date of cancellation
will be displayed.
6
Amendment to Debit/Credit
notes(Amendment to 5)
i.
The table consists of the amendments to credit and debit notes (including credit/debit
notes on which reverse charge is applicable) which have been saved/fi led by your suppliers in
their FORM GSTR-1 and 5.
ii.
Tax period in which the note was reported originally will also be provided.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
7
Table No. and Heading
Instructions
7
ISD credit received
(i)
The table consists of the details of the ISD invoices and ISD credit notes which have
been saved/fi led by an input service distributor in their FORM GSTR-6.
(ii)
Document Type :
o
ISD Invoice
o
ISD Credit Note
(iii)
If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number
and date will also be shown against such credit note. In case document type is ISD Invoice
these columns would be blank
(iv)
For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in
which such respective invoice or credit note has been declared and fi led is being provided.
(v)
The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be
provided.
(vi)
The status of eligibility of ITC on ISD credit notes will be provided.
8
Amendment to ISD credit received
(i)
The table consists of the details of the amendments to details of the ISD invoices
and ISD credit notes which have been saved/fi led by an input service distributor in their FORM
GSTR-6.
9
TDS / TCS credit received
(i)
The table consists of the details of TDS and TCS credit from FORM GSTR-7 and
FORM GSTR-8 and its amendments in a tax period.
(ii)
A separate facility will be provided on the common portal to accept/ reject TDS and
TCS credit.
10 & 11
Details of Import of goods from
overseas on bill of entry and from
SEZ units and developers and their
respective amendments
(i)
The table consists of details of IGST paid on imports of goods from overseas and SEZ
units / developers on bill of entry and amendment thereof.
(ii)
The ICEGATE reference date is the date from which the recipient is eligible to take
input tax credit.
(iii)
The table also provides if the Bill of entry was amended.
(iv)
Information is provided in the tables based on data received from ICEGATE. Information
on certain imports such as courier imports may not be available.
”.
9. In the said rules, in FORM GSTR-5, –
(i).
in the table,-
(a) in serial number 2, after entry (c), the following entries shall be inserted, namely:
-
“(d)
ARN
Auto Populated
(e)
Date of ARN
Auto Populated.”;
(b) in serial number 10,-
(A) in the heading, after the words, “Total tax liability”, the brackets and words “(including reverse charge liability, if any)”,
shall be inserted;
(B) after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely,-
“10C. On account of inward supplies liable to reverse charge
.”;
(ii) in the instructions, –
(a) for paragraph 7, the following paragraph shall be substituted, namely:-
“7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under:
8
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(i) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
(ii) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/ – (B to C Large) invoice level
detail to be provided in Table 6; and
(iii) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise
summary of such supplies.”;
(b) in paragraph 8, in clause (ii), after the words, “invoice value is more than”, the word “rupees”, shall be inserted;
(c) for paragraph 10, the following paragraph shall be substituted, namely: –
“10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative
ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall
be reported in Part C of the table.”.
10. In the said rules, in FORM GSTR-5A, –
(i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: –
“4(a) ARN:
4(b) Date of ARN:”;
(ii) for serial number 6, the following shall be substituted, namely: –
“6. Calculation of interest, or any other amount
(Amount in Rupees)
Sr.
No.
Description
Place of
supply
(State/UT)
Amount due (Interest/ Other)
Integrated tax
Cess
1
2
3
4
5
1.
Interest
2.
Others
Total
“;
(iii). for serial number 7, the following shall be substituted, namely:-
“7. Tax, interest and any other amount payable and paid
(Amount in Rupees)
Sr. No.
Description
Amount payable
Debit
entry no.
Amount paid
Integrated
tax
Cess
Integrated
tax
Cess
1
2
3
4
5
6
7
1.
Tax Liability
(based on Table 5 &
5A)
2.
Interest
(based on Table 6)
3.
Others (based on
Table 6)
“.
11. In the said rules, in FORM GSTR-9, –
(i) in the Table, –
(a) against serial number 8C, in column 2, for the entry, the following entry shall be substituted, namely:-
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
9
“ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received
from SEZs) received during the fi nancial year but availed in the next fi nancial year up to specifi ed period”;
(b) against Pt. V, for the heading, the following heading shall be substituted, namely:-
“Particulars of the transactions for the fi nancial year declared in returns of the next fi nancial year till the specifi ed period.”;
(ii) in the instructions,–
(a) after paragraph 2, the following entry shall be inserted, namely,-
“2A. In the Table, against serial numbers 4,5,6 and 7, the taxpayers shall report the values pertaining to the fi nancial
year only. The value pertaining to the preceding fi nancial year shall not be reported here.”
(b) in paragraph 4,–
(A) after the words, letters and fi gures, “that additional liability for the FY 2017-18 or FY 2018-19”, the word, letters
and fi gures “or FY 2019-20” shall be inserted;
(B) in the Table, in second column, for the letters, fi gures and word “FY 2017-18 and 2018-19” wherever they
occur, the letters, fi gures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(c) in paragraph 5, in the Table, in second column, –
(A) against serial number 6B, after the entries, the following entry shall be inserted, namely: –
“For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an
option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount
under the “inputs” row only.”;
(B) against serial number 6C and serial number 6D, –
(i) after the entry ending with the words “entire input tax credit under the “inputs” row only.”, the following entry shall be
inserted, namely: –
“For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an
option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount
under the “inputs” row only.”;
(ii) in the entry ending with the words, fi gures and letters “Table 6C and 6D in Table 6D only.”, for the letters, fi gures
and word “FY 2017-18 and 2018-19”, the letters, fi gures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(C) against serial number 6E, after the entry, the following entry shall be inserted, namely: –
“For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an
option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount
under the “inputs” row only.”;
(D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters, fi gures and word
“FY 2017-18 and 2018-19”, the letters, fi gures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted.;
(E) against serial number 8A, after the entry, the following entry shall be inserted, namely: –
“For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall
be auto-populated in this table.”;
(F) against serial number 8C, for the entries, the following entry shall be substituted, namely:-
“Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse
charge basis but includes supply of services received from SEZs) received during the fi nancial year for which the annual
return is being fi led for but credit on which was availed in the next fi nancial year within the period specifi ed under Section
16(4) of the CGST Act, 2017.”;
(d) in paragraph 7, –
(A)
after the words and fi gures “April 2019 to September 2019.”, the following shall be inserted, namely: –
“For FY 2019-20, Part V consists of particulars of transactions for the previous fi nancial year but paid in the FORM
GSTR-3B between April 2020 to September 2020.”;
(B) in the Table, in second column, –
10
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(I) against serial number 10 & 11, after the entries, the following entry shall be inserted, namely: –
“For FY 2019-20, Details of additions or amendments to any of the supplies already declared in the returns of the
previous fi nancial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April
2020 to September 2020 shall be declared here.”;
(II) against serial number 12, –
(1) in the entry beginning with the word, letters and fi gures “For FY 2018-19” after the words “for fi lling up these
details.”, the following entry shall be inserted, namely: –
“For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous fi nancial year but reversed
in returns fi led for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may
be used for fi lling up these details. For FY 2019-20, the registered person shall have an option to not fi ll this table.”;
(2) in the entry beginning with the word, letters and fi gures “For FY 2017-18” and ending with the words “an option
to not fi ll this table.”, for the letters, fi gures and word “FY 2017-18 and 2018-19”, the letters, fi gures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted;
(III) against serial number 13, –
(1) in the entry beginning with the word, letters and fi gures “For FY 2018-19” after the words, letters and fi gures “in the
annual return for FY 2019-20.”, the following entry shall be inserted, namely: –
“For FY 2019-20, Details of ITC for goods or services received in the previous fi nancial year but ITC for the same was
availed in returns fi led for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B
may be used for fi lling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to
sub-section (2) of Section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the
annual return for FY 2020-21.”;
(2) in the entry beginning with the word, letters and fi gures “For FY 2017-18” and ending with the words “an option to
not fi ll this table.”, for the letters, fi gures and word “FY 2017-18 and 2018-19”, the letters, fi gures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted;
(e) in paragraph 8, in the Table, in second column, for the letters, fi gures and word “FY 2017-18 and 2018-19” wherever
they occur, the letters, fi gures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted.
12. In the said rules, in FORM GSTR-9C, in the instructions, –
(i) in paragraph 4, in the Table, in second column, for the letters, fi gures and word “FY 2017-18 and 2018-19” wherever
they occur, the letters, fi gures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(ii) in paragraph 6, in the Table, in second column, for the letters, fi gures and word “FY 2017-18 and 2018-19” wherever
they occur, the letters, fi gures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted.
13. In the said rules, in FORM GST RFD-01, in Annexure-1, in Statement-2, in the heading the brackets, word and
letters“(accumulated ITC)”, shall be omitted.
14. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be substituted, namely: –
“Sr.
No.
Tax
Rate
Turnover
Tax Period
Act
POS
(Place
of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
”.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
11
15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted, namely: –
“Sr.
No.
Tax
rate
Turnover
Tax
Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
”.
16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted, namely: –
“Sr.
No.
Tax
rate
Turnover
Tax
Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
“.
17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the following table shall be substituted, namely:
–
“Sr.
No.
Tax
Rate
Turnover
Tax Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
“.
18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following table shall be substituted,
namely: –
“Sr.
No.
Tax
Rate
Turnover
Tax Period
Act
POS
Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
“.
12
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: –
“Act
Tax/Cess
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Integrated tax
Central tax
State/UT tax
Cess
Total
“.
20. In the said rules, in FORM GST DRC-24, for the table, the following table shall be substituted, namely:-
“Act
Tax
Interest
Penalty
Fee
Other Dues
Total
Arrears
1
2
3
4
5
6
7
Central tax
State / UT tax
Integrated tax
Cess
“.
21. In the said rules, in FORM GST DRC-25, for the table, the following table shall be substituted, namely: –
“Act
Tax
Interest
Penalty
Fee
Other Dues
Total
Arrears
1
2
3
4
5
6
7
Central tax
State / UT tax
Integrated tax
Cess
”.
“.
Dr. BEELA RAJESH,
Secretary to Government.
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI
ON BEHALF OF THE GOVERNMENT OF TAMIL NADU