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. 4.00 Paise.

No. 302]

CHENNAI, MONDAY, AUGUST 7, 2023

Aadi 22, Sobakiruthu, Thiruvalluvar Aandu-2054

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

II-2 Ex. (302)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

[G.O. Ms. No. 89, Commercial Taxes and Registration (B1), 7th August 2023,

Aadi 22, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/ 735(d-1)/2023.

In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017

(Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations

of the Council, hereby notifies the following special procedure to be followed by a registered person or an officer

referred to in sub-section (2) of Section 107 of the said Act who intends to file an appeal against the order passed

by the proper Officer under Section 73 or 74 of the said Act in accordance with Circular No.182/14/2022-GST, dated

10th of November 2022 [Circular No.19/2022-TNGST (PP6/GST/145/2022, dated 14th December, 2022] pursuant to

the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C)

No. 32709-32710/2018.

2. An appeal against the order shall be made in duplicate in the Form appended to this notification at ANNEXURE-1

and shall be presented manually before the Appellate Authority within the time specified in sub-section (1) of

Section 107 or sub-section (2) of Section 107 of the said Act, as the case may be, and such time shall be computed

from the date of issuance of this notification or the date of the said order, whichever is later:

Provided that any appeal against the order filed in accordance with the provisions of Section 107 of the said Act

with the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance

with this notification.

3. The appellant shall not be required to deposit any amount as referred to in sub-section (6) of Section 107 of

the said Act as a pre-condition for filing an appeal against the said order.

4. An appeal filed under this notification shall be accompanied by relevant documents including a self-certified

copy of the order and such appeal and relevant documents shall be signed by the person specified in sub-rule (2) of

rule 26 of Tamil Nadu Goods and Services Tax Rules, 2017.

5. Upon receipt of the appeal which fulfills all the requirements as provided in this notification, an acknowledgement,

indicating the appeal number, shall be issued manually in FORM GST APL-02 by the Appellate Authority or an officer

[ 1 ]

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

authorised by him in this behalf and the appeal shall be treated as filed only when the aforesaid acknowledgement

is issued.

6. The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended to this

notification as ANNEXURE-2.

7. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.

ANNEXURE-1

Appeal to Appellate Authority

(Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10th of November,

2022 [Circular No.19/2022-TNGST (PP6/GST/145/2022, dated 14th December, 2022] pursuant to the directions

issued by the Hon’ble Supreme Court in the Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-

32710/2018)

1. GSTIN–

2. Legal name of the appellant–

3. Trade name, if any–

4. Address–

5. Order No.-

Order dated –

6. Designation of the Officer passing the order appealed against–

7. Date of communication of the order appealed against–

8. Name of the authorized representative–

9. Details of the case under dispute–

(i)

Brief issue of the case under dispute–

(ii)

Amount of transitional credit claimed before the issuance of Circular No. 182/14/2022-GST,

dated 10th of November, 2022 [Circular No.19/2022-TNGST (PP6/GST/145/2022, dated 14th December,

2022] (Act-wise)–

(iii) Details of any order u/s 73/74 passed in respect of the claim referred to in sub-item (ii) above:

(a) Order No.-

Order dated-

(b) Amount allowed as per said order (Act-wise)- Rs.

(d) Whether any appeal preferred against said order-

Yes/No

(e) If appeal filed then Appeal No.-

Appeal Date-

(f) Status of said Appeal- Disposed/Pending

(g) If appeal disposed off then amount of credit allowed as per said Appeal (Act-wise)- Rs.

(iv) Amount of transitional credit claimed after the issuance of Circular No. 182/14/2022-GST,

dated 10th of November, 2022 [Circular No.19/2022-TNGST (PP6/GST/145/2022, dated 14th December,

2022] (Act-wise)–

(v) Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act-wise)- Rs.

(vi) Amount under dispute (Act-wise)- Rs.

10. Whether the appellant wishes to be heard in person –

Yes / No

11. Statement of facts:

12. Grounds of appeal:

13. Prayer:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

Place:

Date:

Signature

Name of the Applicant

Note:

1. If the space provided for answering any item is found to be insufficient, separate sheets may be used.

2. The letters “N.A.” may be recorded against any item that is not required for this Appeal.

ANNEXURE-2

SUMMARY OF TRANSITIONAL CREDIT AVAILABLE AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY

WITH REFERENCE TO AN ORDER PASSED IN ACCORDANCE WITH CIRCULAR No. 182/14/2022-GST, DATED

10TH OF NOVEMBER, 2022 [CIRCULAR No. 19/2022-TNGST (PP6/GST/145/2022, DATED 14TH DECEMBER,

2022]

A. GSTIN-

B. Name of the Appellant/ person-

Address of the Appellant/person-

C. Order appealed against-

Ref. (if any)

Dated-

D. Appeal No.

Dated-

E. Personal Hearing-

F. Order in Brief-

G. Status of Order-Confirmed/Modified/Rejected

H. Amount of Credit/ Demand after Appeal-

Particulars

Central Tax

State/UT Tax

a) Amount of transitional credit found to be admissible

pursuant to order of the Proper Officer

b) Amount determined by Appellate Authority

Place:

Date:

Signature:

Name of the Appellate Authority:

Designation:

Jurisdiction:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 90, Commercial Taxes and Registration (B1), 7th August 2023,

Aadi 22, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/735(d-2)/2023.

In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017

(Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations

of the Council, hereby notifies the following special procedure to be followed by a registered person engaged in

manufacturing of the goods, the description of which is specified in the corresponding entry in column (3) of the

Schedule appended to this notification, and falling under the tariff item, sub-heading, heading or Chapter, as the case

may be, as specified in the corresponding entry in column (2) of the said Schedule, namely:—

1. Details of Packing Machines

(1) All the existing registered persons engaged in manufacturing of the goods mentioned in Schedule to this notification

shall furnish the details of packing machines being used for filling and packing of pouches or containers in

FORM SRM-I, within 30 days of issuance of this notification, electronically on the common portal,—

FORM SRM-I

Serial

No.

Make and

Model

No. of the

Machine

(including

the name

of manufa-

cturer)

Date of

Purchase

of the

Machine

Address

of place

business

where

installed

No. of

Tracks

Packing

Capacity

of each

track

Total

packing

capacity

machine

Electricity

consumption

by the

machine

per hour

Supporting

Documents

Unique

ID of the

machine

(to be auto

populated)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<<Capacity

certificate

from

Chartered

Engineer>>

(2)

Any person intending to manufacture goods as mentioned in Schedule to this notification, and who has been

granted registration after the issuance of this notification, shall furnish the details of packing machines being used

for filling and packing of pouches or containers in FORM SRM-I on the common portal, within fifteen days of grant

of such registration.

(3)

The details of any additional filling and packing machine being installed in the registered place of business

shall be furnished, electronically on the common portal, by the said registered person within 24 hours of such

installation in FORM SRM-IIA.

(4)

Upon furnishing of such details in FORM SRM-I or FORM SRM-IIA, a unique ID shall be generated for each

machine, whose details have been furnished by the registered person, on the common portal.

(5)

In case, the said registered person has submitted or declared the production capacity of his manufacturing unit

or his machines, to any other government department or any other agency or organization, the same shall be

furnished by the said registered person in FORM SRM-IA on the common portal, within fifteen days of filing said

declaration or submission:

Provided that where the said registered person has submitted or declared the production capacity of his

manufacturing unit or his machines, to any other Government Department or any other agency or organization,

before the issuance of this notification, the same shall be furnished by the said registered person in

FORM SRM-IA on the common portal, within thirty days of issuance of this notification.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM SRM-IA

Serial

No.

Name of Govt.

Department/ any other

agency or organization

Type of Declaration/

Submission

Details of Declaration/

Submission

(1)

(2)

(3)

(4)

<<copy of declaration to be

uploaded on the portal>>

FORM SRM-IIA

[Details of installation of additional machine(s)]

Serial No.

Make

and

Model

No.

of the

Machine

(including

the name

of manu-

facturer)

Date of

Purchase

of the

Machine

Date of

installation

of the

Machine

Address of place of

business where installed

No. of Tracks

Packing Capacity of

each track

Total packing capacity

of machine

Electricity

consumption

by the

machine per

hour

Supporting

Documents

Unique ID of

the machine

(to be auto

populated)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

<<Capacity

certificate from

Chartered

Engineer>>

(6)

The details of any existing filling and packing machine removed from the registered place of

business shall be furnished, electronically on the common portal, by the said registered person

within 24 hours of such removal in FORM SRM-IIB.

FORM SRM-IIB

[Details of removal of the existing machine(s)]

Serial No.

Unique ID of the

machine

Make and Model No.

of the Machine <<auto-

populated>>

Date of Purchase of

the Machine <<auto-

populated>>

Address

of place of

business from

where the

machine is

removed.

<<auto-

populated>>

No. of

Tracks

<<auto-

populated>>

Packing

Capacity of

each track

<<auto-

populated>>

Total packing

capacity of

machine

<<auto-

populated>>

Date of Removal

Reasons

for removal/

disposal of

the machine.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<<Sold to

third party>>

<<Scrap>>

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

2. Additional records to be maintained by the registered persons manufacturing the goods mentioned in the

Schedule

(1)

Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily

record of inputs being procured and utilized in quantity and value terms along with the details of waste

generated as well as the daily record of reading of electricity meters and generator set meters in a format

as specified in FORM SRM-IIIA in each place of business.

(2)

Further, the said registered person shall also keep a daily shift-wise record of machine-wise production,

product-wise and brand-wise details of clearance in quantity and value terms in a format as specified in

FORM SRM-IIIB in each place of business.

FORM SRM-IIIA

Inputs Register

Day 1

HSN of

the Input

Description

of the

Input

Unit

quantity

Opening

Balance

(in units)

Quantity

procured

(in units)

Quantity

procured

(value in

Rs.)

Qty

Consumed

(in units)

Closing

Balance

(in units)

Waste

generated in

respect of

the said input

(qty)

(in units)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

HSN3

………

HSNn

Day 2

Day 3

……

Last

Day

Month

Day 1

Electricity Reading

Electricity meter reading

Generator set meter reading

Initial

Meter Reading

Final Meter

Reading

Consumption

(kwH)

Initial

Meter Reading

Final Meter

Reading

Consumption

(kwH)

(1)

(2)

(3)

(4)

(5)

(6)

Day 2

…..

Last Day

of Month

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM SRM-IIIB

Production Register

Day 1

Brand B1

Brand

Machine M1( Mention Unique ID of the machine)

Total of

all

machines

………………………………….

Total No. of Pouch

P1 packed

Unit Value of Pouch P1

Total Value of Pouches

P1 Packed (V1)

(in Rs)

Total No. of Pouch

…Pn packed

Value of Pouch …Pn

Total Value of Pouches

Pnpacked (Vn)

(in Rs.)

Total No. of pouches

Packed by Machine M1

(P1+P2+..Pn)

Total value of Pouches

packed by machine M1

(in Rs.)

(V1+V2+..Vn)

…

---

Total Production value of

Brand B1 by all machines

(Rs.)

Shift 1

00:00

00.00

hrs

Shift 2

00:00

00.00

hrs

Shift 3

00:00

00.00

hrs

Total

for

Day 1

Day 2

….Dayn of

the month

Total

for the

Month

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

3. Special Monthly Statement

(1)

The said registered person shall submit a special statement for each month in FORM SRM-IV

on the common portal, on or before the tenth day of the month succeeding such month.

FORM SRM-IV

Monthly Statement of Inputs used and the final goods produced by the manufacturer of goods

specified in Schedule

PART-A

Total

for

Month

HSN

of the

Input

Description

of the Input

Unit

quantity

Opening

Balance

(in units)

Quantity

procured

(in units)

Quantity

procured

(value in

Rs.)

Qty

Consumed

(in units)

Closing

Balance

(in units)

Waste

generated

qty

(in units)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

HSN3

…….

HSNn

Total for the Month

Electricity Reading

Electricity meter reading

DG set meter reading

Initial

Meter Reading

on Day 1 of the

month

Final

Meter

Reading on

last day of the

month

Consumption

(kwH)

Initial

Meter Reading

on Day 1 of the

month

Final

Meter

Reading on

last day of the

month

Consumption

(kwH)

(1)

(2)

(3)

(4)

(5)

(6)

Statement of Production of Goods

PART-B

Brand B1

Brand

Machine M1

Total of

all

machines

………………………………….

Total No. of Pouch

P1 packed

MRP Value of Pouch

Total Value of Pouches

P1Packed(V1)

(in Rs.)

Total no. of Pouch

Pn packed

Value of Pouch Pn

Total Value of Pouches

Pnpacked (Vn)(in Rs)

Total No. of pouches

Packed by Machine M1

(P1+P2+..Pn)

Total value of Pouches

packed By machine M1

(in Rs)(V1+V2+..Vn)

…

---

Total

Production

value of

Brand

B1 by all

machines

(Rs.)

Total

for the

Month

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Schedule

S.No.

Chapter / Heading /

Sub-heading /

Tariff item

Description of Goods

(1)

(2)

(3)

2106 90 20

Pan-masala

2401

Unmanufactured tobacco (without lime tube) – bearing a brand name

2401

Unmanufactured tobacco (with lime tube) – bearing a brand name

2401 30 00

Tobacco refuse, bearing a brand name

2403 11 10

'Hookah' or 'gudaku' tobacco bearing a brand name

2403 11 10

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco

or 'gudaku' not bearing a brand name

2403 11 90

Other water pipe smoking tobacco not bearing a brand name.

2403 19 10

Smoking mixtures for pipes and cigarettes

2403 19 90

Other smoking tobacco bearing a brand name

2403 19 90

Other smoking tobacco not bearing a brand name

2403 91 00

“Homogenised” or “reconstituted” tobacco, bearing a brand name

2403 99 10

Chewing tobacco (without lime tube)

2403 99 10

Chewing tobacco (with lime tube)

2403 99 10

Filter khaini

2403 99 20

Preparations containing chewing tobacco

2403 99 30

Jarda scented tobacco

2403 99 40

Snuff

2403 99 50

Preparations containing snuff

2403 99 60

Tobacco extracts and essence bearing a brand name

2403 99 60

Tobacco extracts and essence not bearing a brand name

2403 99 70

Cut tobacco

2403 99 90

Pan masala containing tobacco ‘Gutkha’

2403 99 90

All goods, other than pan masala containing tobacco gutkha', bearing a brand name

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name

Explanation.–

(1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff

item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975

(Central Act 51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section

and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the

interpretation of this notification.

(3) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether

registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or

writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection

in the course of trade between such specified goods and some person using such name or mark with or without any

indication of the identity of that person.

2. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

[G.O. Ms. No. 91, Commercial Taxes and Registration (B1), 7th August 2023,

Aadi 22, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/735(d-3)/2023.

In exercise of the powers conferred by Section 158A of the Tamil Nadu Goods and Services Tax Act, 2017

(Tamil Nadu Act 19 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of

2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies “Account Aggregator” as

the systems with which information may be shared by the common portal based on consent under Section 158A of

the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017).

2. This notification shall come into force with effect from the 1st day of October, 2023.

Explanation: For the purpose of this notification, “Account Aggregator” means a non-financial banking company which

undertakes the business of an Account Aggregator in accordance with the policy directions issued by the Reserve Bank

of India under Section 45JA of the Reserve Bank of India Act, 1934 (Central Act 2 of 1934) and defined as such in

the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016.

[G.O. Ms. No. 92, Commercial Taxes and Registration (B1), 7th August 2023,

Aadi 22, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/ 735(d-4)/2023.

In exercise of the powers conferred by sub-section (2) of section 23 of the Tamil Nadu Goods and Services Tax

Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter referred to as the said Act), the Governor of Tamil Nadu, on the

recommendations of the Council, hereby specifies the persons making supplies of goods through an electronic commerce

operator who is required to collect tax at source under section 52 of the said Act and having an aggregate turnover

in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover

above which a supplier is liable to be registered in the State or Union territory in accordance with the provisions of

sub-section (1) of Section 22 of the said Act, as the category of persons exempted from obtaining registration under

the said Act, subject to the following conditions, namely:—

(i) such persons shall not make any inter-State supply of goods;

(ii) such persons shall not make supply of goods through electronic commerce operator in more than one State

or Union territory;

(iii) such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961

(Central Act 43 of 1961);

(iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the

common portal their Permanent Account Number issued under the Income Tax Act, 1961 (Central Act 43 of 1961),

address of their place of business and the State or Union territory in which such persons seek to make such supply,

which shall be subjected to validation on the common portal;

(v) such persons have been granted an enrolment number on the common portal on successful validation of the

Permanent Account Number declared as per clause (iv);

(vi) such persons shall not be granted more than one enrolment number in a State or Union territory;

(vii) no supply of goods shall be made by such persons through electronic commerce operator unless such persons

have been granted an enrolment number on the common portal; and

(viii) where such persons are subsequently granted registration under section 25 of the said Act, the enrolment

number shall cease to be valid from the effective date of registration.

2. This notification shall come into force with effect from the 1st day of October, 2023.

B. JOTHI NIRMALASAMY,

Secretary to Government.