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. 503]

CHENNAI, MONDAY, OCTOBER 25, 2021

Aippasi 8, 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. (503)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No. 141, Commercial Taxes and Registration (B1), 25th October 2021,

Aippasi 8, Pilava, Thiruvalluvar Aandu-2052.]

No. SRO A-19(e)/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 (Eighth

Amendment) Rules, 2021.

(2) They shall be deemed to have come into force from the 1st day of August, 2021.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80, the

following rule shall be substituted, namely: -

“80.

Annual return.- (1) Every registered person, other than those referred to in the second proviso to

section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a

non-resident taxable person, shall furnish an annual return for every ﬁ nancial year as speciﬁ ed under section 44 electronically in

FORM GSTR-9 on or before the thirty-ﬁ rst day of December following the end of such ﬁ nancial year through the common

portal either directly or through a Facilitation Centre notiﬁ ed by the Commissioner:

Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement

referred to in sub-section (5) of the said section in FORM GSTR-9B.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(3) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor,

a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose

aggregate turnover during a ﬁ nancial year exceeds ﬁ ve crore rupees, shall also furnish a self-certiﬁ ed reconciliation statement

as speciﬁ ed under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the

thirty-ﬁ rst day of December following the end of such ﬁ nancial year, electronically through the common portal either directly

or through a Facilitation Centre notiﬁ ed by the Commissioner.”.

3. In the said rules, in FORM GSTR-9, in the instructions, -

(a) in paragraph 4, -

(A) after the word, letters and ﬁ gures “or FY 2019-20”, the word, letters and ﬁ gures “or FY 2020-21” shall be

inserted;

(B) in the Table, in second column, for the word and ﬁ gures “and 2019-20” wherever they occur, the word and

ﬁ gures “, 2019-20 and 2020-21” shall be substituted;

(b) in paragraph 5, in the Table, in second column, -

(A) against serial number 6B, after the letters and figures “FY 2019-20”, the letters, figures and word

“and 2020-21” shall be inserted;

(B) against serial numbers 6C and 6D, -

(I) after the word, letters and ﬁ gures “For FY 2019-20”, the word and ﬁ gures “and 2020-21” shall be inserted;

(II) for the word and ﬁ gures “and 2019-20”, the ﬁ gures and word “, 2019-20 and 2020-21” shall be substituted;

and 2020-21” shall be substituted;

(D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the ﬁ gures and word “2018-19 and

2019-20”, the ﬁ gures and word “2018-19, 2019-20 and 2020-21” shall be substituted;

(A) after the words and ﬁ gures “April 2020 to September 2020.”, the following shall be inserted, namely:-

“For FY 2020-21, Part V consists of particulars of transactions for the previous ﬁ nancial year but paid in the

FORM GSTR-3B between April 2021 to September 2021.”;

(B) in the Table, in second column, -

(I) against serial numbers 10 and 11, after the entries, the following entry shall be inserted, namely: -

“For FY 2020-21, 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 2021 to September 2021 shall be declared here.”;

(II) against serial number 12, -

(1) after the words, letters and ﬁ gures “For FY 2019-20, the registered person shall have an option to not

ﬁ ll this table.”, the following entry shall be inserted, namely: -

“For FY 2020-21, 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 2021 to September 2021 shall be declared

here. Table 4(B) of FORM GSTR-3B may be used for ﬁ lling up these details.”;

(2) for the ﬁ gures and word “2018-19 and 2019-20”, the ﬁ gures and word “2018-19, 2019-20 and 2020-21”

shall be substituted;

(III) against serial number 13, -

(1)

after the words, letters and ﬁ gures “reclaimed in FY 2020-21, the details of such ITC reclaimed shall be

furnished in the annual return for FY 2020-21,”, the following entry shall be inserted, namely: -

“For FY 2020-21, 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 2021 to September 2021 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 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed in

FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22.”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(2)

for the ﬁ gures and word “2018-19 and 2019-20”, the ﬁ gures and word “2018-19, 2019-20 and 2020-21”

shall be substituted;

(d) in paragraph 8, in the Table, in second column, for the ﬁ gures and word “2018-19 and 2019-20” wherever they occur,

the letters, ﬁ gures and word “2018-19, 2019-20 and 2020-21” shall be substituted.”.

4. In the said rules, in FORM GSTR-9C, -

(i) in Part A, in the table -

(a) in Sl No.9, after the entry relating to serial number K, the following serial number and entry relating thereto

shall be inserted, namely: -

“K-1

Others

.”;

(b) in Sl No.11, after entry relating to “0.10%”, the following entry shall be inserted, namely: -

“Others

.”;

(I) in the heading, for the words “Auditor’s recommendation on additional Liability due to non-reconciliation”,

the words “Additional Liability due to non-reconciliation” shall be substituted;

(II) after entry relating to “0.10%”, the following entry shall be inserted, namely: -

“Others

.”;

(ii) after the table, for the portion beginning with “Veriﬁ cation:” and ending with “and balance sheet etc.”, the following

shall be substituted, namely: -

“Veriﬁ cation of registered person:

I hereby solemnly aﬃ rm and declare that the information given herein above is true and correct and nothing has been

concealed there from. I am uploading this self-certiﬁ ed reconciliation statement in FORM GSTR-9C. I am also uploading other

statements, as applicable, including ﬁ nancial statement, proﬁ t and loss account and balance sheet, etc.”;

(iii) in the instructions, -

(a) in paragraph 4, in the Table, in second column, for the ﬁ gures and word “2018-19 and 2019-20”

wherever they occur, the ﬁ gures and word “2018-19, 2019-20 and 2020-21” shall be substituted;

(b) in paragraph 6, in the Table, in second column, for the ﬁ gures and word “2018-19 and 2019-20”

wherever they occur, the ﬁ gures and word “2018-19, 2019-20 and 2020-21” shall be substituted.

“7. Part V consists of the additional liability to be discharged by the taxpayer due to non-reconciliation

of turnover or non-reconciliation of input tax credit. Any refund which has been erroneously taken

and shall be paid back to the Government shall also be declared in this table. Lastly, any other

outstanding demand which is to be settled by the taxpayer shall be declared in this Table.”;

(iv) Part B Certiﬁ cation shall be omitted.

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