COMMERCIAL TAXES AND REGISTRATION DEPARTMENT - Notification to the Tamil Nadu Goods and Services Tax Rules, 2017

No. 571] CHENNAI, THURSDAY, DECEMBER 2, 2021 Karthigai 16, Pilava, Thiruvalluvar Aandu–2052

Part III—Section 1(a)

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

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATION TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017 [G.O. Ms. No. 168, Commercial Taxes and Registration (B1), 2nd December 2021, கார்த்திகை 16, பிலவ, திருவள்ளுவர் ஆண்டு-2052.]

No. SRO A-23(a)/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 (Ninth Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 1st day of December, 2021.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017, —

(i) in rule 137, with effect from the 30th day of November 2021, for the words "four years", the words "fi ve years" shall be substituted.

(ii) in FORM GST DRC-03, —

(a) in the heading, after the words "or statement", the words, letters and fi gures "or intimation of tax ascertained through FORM GST DRC-01A" shall be inserted;

(c) against item 5, in column (1), after the word and fi gures "within 30 days of its issue", the words, letters, fi gures and brackets ", scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)" shall be inserted;

(d) for the table, under serial number 7, the following table shall be substituted, namely:-

B. JOTHI NIRMALASAMY, Secretary to Government.