TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2023

[Price: Rs. 2.40 Paise.

No. 198]

CHENNAI, TUESDAY, MAY 30, 2023

Vaikasi 16, Sobakiruthu, Thiruvalluvar Aandu–2054

Part III—Section 1(a)

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

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

III-1(a) Ex. (198)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

AMENDMENT TO THE TAMIL NADU GOODS AND SERVIES TAX RULES, 2017

[G.O. Ms. No. 58, Commercial Taxes and Registration (B1), 30th May 2023,

Vaikasi 16, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. SRO A-20(b-1)/2023.

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

(Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from

the 1st day of October, 2022.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21,

after clause (g), the following clauses shall be inserted, namely:-

“(h) being a registered person required to file return under sub-section (1) of section 39 for each month or

part thereof, has not furnished returns for a continuous period of six months;

(i) being a registered person required to file return under proviso to sub-section (1) of section 39 for each

quarter or part thereof, has not furnished returns for a continuous period of two tax periods.”;

3. In rule 36 of the said rules,–

(a) in sub-rule (2), the words, letters and figure, “, and the relevant information, as contained in the said

document, is furnished in FORM GSTR-2 by such person” shall be omitted;

(b) in sub-rule (4), in clause (b), after the words, “the details of”, the words, “input tax credit in respect of”

shall be inserted;

[ 1 ]

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

4. In rule 37 of the said rules,–

(a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:-

“(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both,

other than the supplies on which tax is payable on reverse charge basis, but fails to pay to the supplier thereof, the

amount towards the value of such supply along with the tax payable thereon, within the time limit specified in the

second proviso to sub-section (2) of section 16, shall pay an amount equal to the input tax credit availed in respect of

such supply along with interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the

tax period immediately following the period of one hundred and eighty days from the date of the issue of the invoice:

Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall

be deemed to have been paid for the purposes of the Second proviso to sub-section (2) of section 16:

Provided further that the value of supplies on account of any amount added in accordance with the provisions

of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second

proviso to sub-section (2) of section 16.;

(2) Where the said registered person subsequently makes the payment of the amount towards the value of

such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit

referred to in sub-rule (1).”;

(b) sub-rule (3) shall be omitted;

5. In rule 38 of the said rules,–

(a) in clause (a), in sub-clause (ii), the word, letters and figure, “in FORM GSTR-2” shall be omitted;

(b) in clause (c), for the words, letters and figure, “and shall be furnished in FORM GSTR-2”, the words, letters

and figure, “ and the balance amount of input tax credit shall be reversed in FORM GSTR-3B” shall be substituted;

6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters and figure, “at the invoice level in

FORM GSTR-2 and” shall be omitted;

7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, “FORM GSTR-2 and” at both the

places where they occur, shall be omitted;

8. In rule 60 of the said rules, in sub-rule (7), for the words “auto-drafted”, the words “auto-generated” shall be

substituted;

9. Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted;

10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words “and inward” shall be omitted;

11. In rule 85 of the said rules, in sub-rule (2),–

(a) in clause (b), for the words “said person;”, the words “said person; or” shall be substituted;

(b) clause (c) shall be omitted;

12. In rule 89, of the said rules, in sub-rule (1),–

(a)

after the words “ claiming refund of”, the words, brackets and figures “any balance in the electronic cash

ledger in accordance with the provisions of sub-section (6) of section 49 or” shall be inserted;

(b)

the first proviso shall be omitted;

(c)

in the second proviso, for the words “Provided further that”, the words “Provided that” shall be substituted;

(d)

in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be substituted;

13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, “FORM GSTR-3 or FORM

GSTR-3B, as the case may be”, the letters and figure, “FORM GSTR-3B” shall be substituted;

14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted;

15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading

“List of Activities”, the words, “and inward”, shall be omitted.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 59, Commercial Taxes and Registration (B1), 30th May 2023,

Vaikasi 16, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. SRO A-20(b-2)/2023.

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 (Second

Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the

15th November, 2022.

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

in FORM GSTR-9, under the heading Instructions, in paragraph 7, —

(A) for the figures, letters and words “between April, 2022 to September, 2022”, the figures, letters and words “of

April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted;

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

(I) against serial numbers 10 & 11, for the figures and words “April, 2022 to September, 2022”, the figures, letters and

words “April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted;

(II) against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters and words

“April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted;

(III) against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters and words

“April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted.

[G.O. Ms. No. 60, Commercial Taxes and Registration (B1), 30th May 2023,

Vaikasi 16, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. SRO A-20(b-3)/2023.

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

(Third Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from

the 26th day of December, 2022.

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

in rule 8,—

(i)

for sub-rule (4A), the following sub-rule shall be substituted, namely:—

“(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D)

of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on

data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph

of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under

sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy

of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by

the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after

completion of the process laid down under this sub-rule.”;

(ii) after sub-rule (4A), the following sub-rule shall be inserted, namely:-

“(4B) The Central Government may, on the recommendations of the Council, by notification specify the States

or Union territories wherein the provisions of sub-rule (4A) shall not apply.”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iii) in sub-rule (5), after the words, brackets and figure “sub-rule (4)”, the words, brackets, figure and letter

“or sub-rule (4A)”, shall be inserted.

In the said rules, in rule 9,—

(i)

in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely:-

“(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is

identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of

places of business; or”;

(ii)

in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely:—

“(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is

identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of

places of business; or”.

4. In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022, -

(i) after the words, “value of such supply”, the words, “, whether wholly or partly,” shall be inserted;

(ii) after the words, “shall pay”, the words, “or reverse” shall be inserted;

(iii) after the words, “in respect of such supply”, the letters and words, “, proportionate to the amount not

paid to the supplier,” shall be inserted.

In the said rules, after rule 37, the following rule shall be inserted, namely: -

“37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment

thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax

period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement

of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for

the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till

the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice

or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person,

while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such

financial year:

Provided that where the said amount of input tax credit is not reversed by the registered person in a return

in FORM GSTR-3B on or before the 30th day of November following the end of such financial year during which

such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon

under section 50.

Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the

said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B

for a tax period thereafter.”.

In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely:—

“(d) a registered person, to whom an intimation has been issued on the common portal under the provisions

of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of

goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent

tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining

the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.”.

In the said rules, after rule 88B, the following rule shall be inserted, namely:—

“88C. Manner of dealing with difference in liability reported in statement of outward supplies and that

reported in return.- (1) Where the tax payable by a registered person, in accordance with the statement of outward

supplies furnished by him in FORM GSTR-1 or using the Invoice Furnishing Facility in respect of a tax period, exceeds

the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM

GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person

shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal, and a

copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended

from time to time, highlighting the said difference and directing him to—

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

a) pay the differential tax liability, along with interest under section 50, through FORM GST DRC-03; or.

b) explain the aforesaid difference in tax payable on the common portal,

within a period of seven days.

(2) The registered person referred to in sub-rule (1) shall, upon receipt of the intimation referred to in that

sub-rule, either,-

(a) pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or

partially, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B

of FORM GST DRC-01B electronically on the common portal; or

(b) furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the

differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B,

within the period specified in the said sub-rule.

(3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period

specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where

the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount

shall be recoverable in accordance with the provisions of section 79.”.

In the said rules, after FORM GST DRC-01A, the following form shall be inserted, namely:—

“FORM GST DRC-01B

[See rule 88C]

PART-A (System Generated)

Intimation of difference in liability reported in statement of outward supplies and that reported in return

Re. No:

Date:

GSTIN:

Legal Name:

1. It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by

you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by you in accordance

with the return furnished in FORM GSTR-3B for the period<from><to> by an amount of Rs. …………… The details

thereof are as follows:

Form Type

Liability declared/ paid (in Rs.)

IGST

CGST

SGST/UTGST

Cess

Total

FORM GSTR-1 / IFF

FORM GSTR-3B

Difference in liability

2. In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax

liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of

FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of

that part of the differential tax liability that has remained unpaid, within a period of seven days.

3. It may be noted that where any amount remains unpaid within a period of seven days and where no explanation

or reason is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by

the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act.

4. This is a system generated notice and does not require signature.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

PART-B

Reply by Taxpayer in respect of the intimation of difference in liability

Reference No. of Intimation:

Date:

A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully

or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below:

ARN of FORM

GST DRC-03

Paid Under

Head

Tax Period

IGST

CGST

SGST/UTGST

CESS

AND/OR

The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under:

S.No.

Brief Reasons for Difference

Details (Mandatory)

Excess Liability paid in earlier tax periods in

FORM GSTR-3B

Some transactions of earlier tax period which could

not be declared in the FORM GSTR-1/IFF of the said

tax period but in respect of which tax has already

been paid in FORM GSTR-3B of the said tax period

and which have now been declared in FORM GSTR-

1/IFF of the tax period under consideration

FORM GSTR-1/IFF filed with incorrect details and

will be amended in next tax period (including

typographical errors, wrong tax rates, etc.)

Mistake in reporting of advances received and

adjusted against invoices

Any other reasons

Verification

I _________________________________________ hereby solemnly affirm and declare that the information given

hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name:

Designation/Status:

Place:

Date:”.

2. This noti23.

B. JOTHI NIRMALASAMY,

Secretary to Government.

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU