III-1(a)-Ex. (571)—1

[ 1 ]

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: Re. 0.80 Paise.

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,

裘ˆF¬è 16, Ãyt, ÂUtŸSt® M©L-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 eff ect 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;

(b) against item 3, in column (3), for the word and letters “Audit, investigation,

voluntary, SCN, annual return, reconciliation statement, others (specify)”, the words, letters, fi gures and

brackets “Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny,

intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1and Form GSTR-3B),

Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)” shall be substituted;

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(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:-

“Sr.

No.

Tax

Period

Act

Place

of

supply

(POS)

Tax/

Cess

Interest

Penalty, if

applicable

Fee

Others

Total

Ledger

utilised

(Cash /

Credit)

Debit

entry

no.

Date

of

debit

entry

1

2

3

4

5

6

7

8

9

10

11

12

13

.”.

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