TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2021

[Price: Rs. 1.60 Paise.

No. 442]

CHENNAI, MONDAY, SEPTEMBER 27, 2021

Purattasi 11, Pilava, Thiruvalluvar Aandu–2052

Part III—Section 1(a)

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

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

III-1(a) Ex. (442)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No. 116, Commercial Taxes and Registration (B1), 27th September 2021,

Purattasi 11, Pilava, Thiruvalluvar Aandu-2052.]

No. SRO A-16(b)/2021.

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 (Seventh

Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, 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),—

(1) In rule 10A of the said rules, with eff ect from the date as may be notifi ed,-

(a) after the words “details of bank account”, the words “which is in name of the registered person and obtained on

Permanent Account Number of the registered person” shall be inserted;

(b) the following proviso shall be inserted, namely:-

“Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be

linked with the Aadhaar number of the proprietor.”;

(2) After rule 10A of the said rules, with eff ect from the date as may be notifi ed, the following rule shall be inserted, namely:-

“10B. Aadhaar authentication for registered person .— The registered person, other than a person notifi ed under

sub-section (6D) of section 25, who has been issued a certifi cate of registration under rule 10 shall, undergo authentication of

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

the Aadhaar number of the proprietor, in the case of proprietorship fi rm, or of any partner, in the case of a partnership fi rm,

or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case

of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or

a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be

eligible for the purposes as specifi ed in column (2) of the Table below:

Tඉඊඔඍ

S. No.

Purpose

(1)

(2)

1.

For fi ling of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23

2.

For fi ling of refund application in FORM RFD-01 under rule 89

3.

For refund under rule 96 of the integrated tax paid on goods exported out of India

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar

number, such person shall furnish the following identifi cation documents, namely: –

(a) her/his Aadhaar Enrolment ID slip; and

(b) (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of

the allotment of the Aadhaar number.”;

(3) In rule 23 of the said rules, in sub-rule (1), with eff ect from the date as may be notifi ed, after the words “on his

own motion, may”, the words, fi gures and letter “, subject to the provisions of rule 10B,” shall be inserted;

(4) In rule 45 of the said rules, in sub-rule (3), with eff ect from the 1st day of October, 2021, -

(i) for the words “during a quarter”, the words “during a specifi ed period” shall be substituted;

(ii) for the words “the said quarter”, the words “the said period” shall be substituted;

(iii) after the proviso, the following explanation shall be inserted, namely: -

“Explanation. - For the purposes of this sub-rule, the expression “specifi ed period” shall mean.-

(a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect

of a principal whose aggregate turnover during the immediately preceding fi nancial year exceeds fi ve crore

rupees; and

(b) a fi nancial year in any other case.”;

(5) In rule 59 of the said rules, in sub-rule (6), with eff ect from the 1st day of January, 2022, -

(i) in clause (a), for the words “for preceding two months”, the words “for the preceding month” shall be

substituted;

(ii) clause (c) shall be omitted;

(6) In rule 89 of the said rules, -

(i)

in sub-rule (1), with eff ect from the date as may be notifi ed, after the words “may fi le”, the words “, subject to the

provisions of rule 10B,” shall be inserted;

(ii) after sub-rule (1), with eff ect from the 24th day of September, 2021, the following sub-rule shall be inserted, namely:-

“(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction

considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before

the expiry of a period of two years from the date of payment of the tax on the inter-State supply, fi le an application

electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre

notifi ed by the Commissioner:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

3

Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this

sub-rule, be fi led before the expiry of a period of two years from the date on which this sub-rule comes into force.”;

(7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with eff ect from the date as may be notifi ed, the following

clause shall be inserted, namely:-

“(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;”;

(8) After rule 96B of the said rules, with eff ect from the date as may be notifi ed, the following rule shall be inserted, namely:-

“96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92

and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained

on his Permanent Account Number:

Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked

with the Aadhaar number of the proprietor.”;

B. JOTHI NIRMALASAMY,

Secretary to Government.

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU