IV-2 Ex. (359)

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2023

[Price: Rs. 6.40 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 359]

CHENNAI, THURSDAY, OCTOBER 12, 2023

Purattasi 25, Sobakiruthu, Thiruvalluvar Aandu–2054

Part IV—Section 2

Tamil Nadu Acts and Ordinances

[ 113 ]

CONTENTS

Pages.

ACTS:

No. 24 of 2023.— The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023.

114-122

No. 25 of 2023.— The Tamil Nadu Goods and Services Tax (Second Amendment)

Act, 2023.

.. .. .. ..

123-128

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Governor on the 12th October 2023 and

is hereby published for general information:—

ACT No. 24 of 2023.

An Act to provide for settlement of arrears of tax, penalty or

interest pertaining to certain taxes administered by Commercial

Taxes and Registration Department and the matters connected

therewith or incidental thereto.

WHEREAS it is expedient to provide for settlement of arrears of

tax, penalty or interest, as the case may be, under,—

(i)

the repealed Tamil Nadu General Sales Tax Act, 1959,

(ii) the repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971,

(iii) the repealed Tamil Nadu Additional Sales Tax Act, 1970,

(iv) the repealed Tamil Nadu Tax on Luxuries Act, 1981,

(v) the repealed Tamil Nadu Tax on Entry of Goods into Local

Areas Act, 2001,

(vi) the repealed Tamil Nadu Tax on Entry of Motor Vehicles

into Local Areas Act, 1990,

(vii) the repealed Tamil Nadu Entertainments Tax Act, 1939,

(viii) the repealed Tamil Nadu Advertisements Tax Act, 1983,

(ix) the repealed Tamil Nadu Betting Tax Act, 1935,

(x) the Tamil Nadu Value Added Tax Act, 2006, and

(xi) the Central Sales Tax Act,1956;

Tamil Nadu

Act 1 of 1959.

Tamil Nadu

Act 24 of 1971.

Tamil Nadu

Act 14 of 1970.

Tamil Nadu

Act 6 of 1981.

Tamil Nadu

Act 20 of 2001.

Tamil Nadu

Act 13 of 1990.

Tamil Nadu

Act X of 1939.

Tamil Nadu

Act 22 of 1983.

Tamil Nadu

Act XX of 1935.

Tamil Nadu

Act 32 of 2006.

Central Act

74 of 1956.

BE it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-fourth Year of the Republic of India as

follows:—

Short title,

extent and

commencement.

1. (1) This Act may be called the Tamil Nadu Taxes

(Settlement of Arrears) Act, 2023.

(2)

extends

the

whole

the

State

Tamil Nadu.

(3) It shall come into force on such date as the

State Government may, by notification, appoint.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

2. (1) In this Act, unless the context otherwise requires,-

Definitions.

(a) “admitted tax” means tax payable as per the returns, books

of accounts or tax assessed by the assessing authority under the

relevant Act but does not include disputed tax;

(b) “applicant” means a dealer or any person who is liable to

pay tax under the relevant Act;

(i) tax including sales tax, additional sales tax, surcharge,

additional surcharge, value added tax, central sales tax, luxury

tax, advertisement tax, entertainments tax, entry tax or betting tax,

payable by an applicant upon assessment under the relevant Act;

(ii) penalty payable by an applicant under the relevant Act; or

(iii) interest payable by an applicant under the relevant Act,

as the case may be, pertaining to the assessment years upto

2017-2018, for which assessment has been made on or before

the 31st day of March 2021 under the relevant Act, and pending

collection on the date of filing of application under this Act;

(d) “certificate of settlement” means a certificate issued under

this Act for settlement of arrears of tax, penalty or interest under the

relevant Act;

(e) “declaration form” means form or certificate prescribed

under the relevant Act for sale or purchase of goods at reduced or

concessional rate of tax or for exemption from tax;

(f) “designated authority” means an authority appointed under

section 3;

(g) “disputed tax” means the whole or part of tax determined

by the assessing authority under the relevant Act against which

appeal, revision or review is pending before any authority, tribunal

or court, as on the date of commencement of this Act;

(h) “Government” means the State Government;

(i) “relevant Act” means,-

Tamil Nadu Act

1 of 1959.

(i) the repealed Tamil Nadu General Sales Tax Act, 1959; or

Tamil Nadu Act 24

of 1971.

(ii) the repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971; or

Tamil Nadu Act 14

of 1970.

(iii) the repealed Tamil Nadu Additional Sales Tax Act,

1970; or

Tamil Nadu Act 6

of 1981.

(iv) the repealed Tamil Nadu Tax on Luxuries Act, 1981; or

Tamil Nadu Act 20

of 2001.

(v) the repealed Tamil Nadu Tax on Entry of Goods into

Local Areas Act, 2001; or

Tamil Nadu Act 13

of 1990.

(vi) the repealed Tamil Nadu Tax on Entry of Motor Vehicles

into Local Areas Act, 1990; or

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(vii) the repealed Tamil Nadu Entertainments Tax Act,

1939; or

Tamil Nadu Act X

of 1939.

(viii) the repealed Tamil Nadu Advertisements Tax Act, 1983; or

Tamil Nadu Act 22

of 1983.

(ix) the repealed Tamil Nadu Betting Tax Act, 1935; or

Tamil Nadu Act XX

of 1935.

(x) the Tamil Nadu Value Added Tax Act, 2006; or

Tamil Nadu Act 32

of 2006.

(xi) the Central Sales Tax Act, 1956, as the case may be.

Central Act

74 of 1956.

(2) Unless there is anything repugnant to the subject or context,

all words and expressions used in this Act, but not defined, shall

have the same meaning as assigned to them in the relevant Act.

Designated

authority.

3. For carrying out the purposes of this Act, the Government

may, by notification, appoint one or more officers referred to in

section 3 of the Tamil Nadu Goods and Services Tax Act, 2017

to be the designated authority and such authority shall exercise

jurisdiction over such area or areas as the Government may specify

in the notification.

Tamil Nadu Act 19

of 2017.

Eligibility for

settlement.

4. Subject to the other provisions of this Act, an applicant

is eligible to make an application for settlement of arrears of

tax, penalty or interest pertaining to the assessment years upto

2017-2018 for which assessment has been made under the relevant

Act, on or before the 31st day of March 2021, against which an

appeal, revision or review is not pending before any authority or

tribunal under the relevant Act or any court on the date of filing of

application:

Provided that in cases where any appeal, revision or review,

is pending before any authority or tribunal under the relevant Act or

any court on the date of commencement of this Act, application for

settlement of arrears shall be made along with a copy of leave to

withdraw granted by the authority or tribunal or court, as the case

may be:

Provided further that in cases where any appeal filed by

the Government is pending before any authority, tribunal under

the relevant Act or court on the date of commencement of this Act,

application for settlement of arrears shall be made as per the tax

claimed by the Government, treating such claims as disputed tax

together with the corresponding penalty or interest.

Application for

settlement.

5. (1) An application for the purpose of section 4 shall be

made to the designated authority within four months from the date

of commencement of this Act or such later date as the Government

may, by notification, specify, from time to time, in such form, and in

such manner, as may be prescribed, along with proof of payment of

the amount at the rates specified in section 7.

(2) A separate application shall be made for each

assessment year.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

6. (1) The designated authority shall verify the correctness

of the particulars furnished in the application made under

section 5 with reference to all relevant records and determine the

amount payable at the rates specified in section 7.

Determination of

amount payable

by applicant.

(2) The designated authority shall demand further amount

payable by the applicant in the form prescribed, if the amount paid

by the applicant along with application falls short of the amount

determined under sub-section (1).

(3) The amount determined under sub-section (1) shall be

rounded off to the nearest rupee and, for this purpose, where such

amount contains a part of a rupee, and, if such part is fifty paise or

more, it shall be rounded off to the nearest rupee, and if such part

is less than fifty paise, it shall be ignored.

7. (1) The amount payable by the applicant and to be waived

shall be determined as follows: —

Rate applicable

in determining

amount payable.

(a) where the total arrears of tax, penalty or interest

is above rupees fifty thousand and upto rupees ten lakh for an

assessment year on the date of application for settlement under

this Act, the applicant shall have an option to pay under any one of

the following methods that is most beneficial to him:—

(i) pay twenty per cent. on the total arrears of tax,

penalty or interest and on such payment, the remaining arrears of

tax, penalty or interest payable shall be waived; or

(ii) (1) on the admitted tax, pay sixty-six per cent. along

with ten per cent. of the penalty and ten per cent. of the interest and

on such payment, the remaining admitted tax, penalty and interest

payable shall be waived;

(2) on the disputed tax, pay thirty-three per cent.

along with ten per cent. of the penalty and ten per cent. of the

interest and on such payment, the remaining disputed tax, penalty

and interest payable shall be waived;

(3) where it relates to arrears of penalty or interest

or both and where there is no arrear of tax, pay ten per cent. of the

interest and ten per cent. of the penalty and on such payment, the

remaining interest or penalty or both payable shall be waived;

(b) where the total arrears of tax, penalty or interest is above

rupees ten lakh and upto rupees one crore for an assessment year

on the date of application for settlement under this Act, the applicant

shall,—

(i) on the admitted tax, pay sixty-six per cent. along with

ten per cent. of the penalty and ten per cent. of the interest and

on such payment, the remaining admitted tax, penalty and interest

payable shall be waived;

(ii) on the disputed tax, pay thirty-three per cent. along with

ten per cent. of the penalty and ten per cent. of the interest and

on such payment, the remaining disputed tax, penalty and interest

payable shall be waived;

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iii) where it relates to arrears of penalty or interest or both

and where there is no arrear of tax, pay ten per cent. of the penalty

and ten per cent. of the interest and on such payment, the remaining

penalty or interest or both payable shall be waived;

rupees one crore and upto rupees ten crore for an assessment year

on the date of application for settlement under this Act, the applicant

shall,—

(i) on the admitted tax, pay seventy-five per cent. along

with fifteen per cent. of the penalty and twenty per cent. of the

interest and on such payment, the remaining admitted tax, penalty

and interest payable shall be waived;

(ii) on the disputed tax, pay fifty per cent. along with fifteen

per cent. of the penalty and twenty per cent. of the interest and

on such payment, the remaining disputed tax, penalty and interest

payable shall be waived;

(iii) where it relates to arrears of penalty or interest or both

and where there is no arrear of tax, pay fifteen per cent. of the

penalty and twenty per cent. of the interest and on such payment,

the remaining penalty or interest or both payable shall be waived.

(d) where the total arrears of tax, penalty or interest is more than

rupees ten crore for an assessment year on the date of application

for settlement under this Act, the applicant shall,—

(i) on the admitted tax, pay ninety per cent. along with

fifteen per cent. of the penalty and thirty per cent. of the interest and

on such payment, the remaining admitted tax, penalty and interest

payable shall be waived;

(ii) on the disputed tax, pay sixty per cent. along with

fifteen per cent. of the penalty and thirty per cent. of the interest and

on such payment, the remaining disputed tax, penalty and interest

payable shall be waived;

(iii) where it relates to arrears of penalty or interest or both

and where there is no arrear of tax, pay fifteen per cent. of the

penalty and thirty per cent. of the interest and on such payment, the

remaining penalty or interest or both payable shall be waived.

(2) Notwithstanding anything contained in the relevant Act,

interest accrued at the time of payment of tax, penalty or interest,

as the case may be, under this Act, shall also stand waived.

Total waiver of

certain

amounts.

8. Notwithstanding anything contained in the relevant Act or

this Act, where on the date of commencement of this Act, the total

arrears of tax, penalty or interest, is rupees fifty thousand or less for

an assessment year, the entire amount shall stand waived on that

date and the assessee shall stand discharged from his liability to

make payment of such arrears of tax, penalty or interest.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

9. Notwithstanding anything contained in the relevant Act, no

arrears of tax, penalty or interest payable under this Act shall be,—

(a) paid through the input tax credit account;

(b) adjusted against any excess amount; or

under any circumstances.

Restrictions.

10. (1) The designated authority shall, on being satisfied

about

the

payment

the

amount

determined

under

sub-section (1) of section 6, by an order, settle the arrears of

tax, penalty or interest and issue a certificate of settlement

in such form as may be prescribed, and thereupon, the

applicant shall be discharged from his liability to make

payment of such arrears of tax, penalty or interest. A separate

certificate of settlement shall be issued in respect of each application:

Settlement of

arrears and

issue of

certificate.

Provided that where certificate of settlement is issued in a

case, wherein appeal filed by the Government is pending before

any authority, tribunal or court, the Government shall withdraw the

appeal forthwith.

(2) The designated authority, for reasons to be recorded in

writing, may refuse to settle the arrears of tax, penalty or interest:

Provided that no order under this sub-section shall be

passed without giving the applicant a reasonable opportunity of

showing cause against such refusal.

(3) The designated authority may, at any time within ninety

days from the date of issue of certificate under sub-section (1),

modify the certificate by rectifying any error apparent on the face

of the record:

Provided that no such rectification adversely affecting the

applicant shall be made without giving the applicant a reasonable

opportunity of showing cause against such rectification.

11. Any person aggrieved by an order passed under

sub-section (2) of section 10 may prefer an appeal to an officer not

below the rank of Additional Commissioner of Commercial Taxes

as the Government may, by notification, specify in this behalf. The

said officer shall dispose the appeal, either by confirming the order

of the designated authority or set aside the order and direct the

designated authority to pass a fresh settlement order, after further

enquiry.

Appeal.

12. (1) The Commissioner may of his own motion, for reasons

to be recorded in writing, at any time, within twelve months from

the date of order, call for and examine any order passed under

section 10 or section 11, to satisfy himself as to the correctness,

legality or propriety of the order made or decision taken therein and

if in any case, it appears to the Commissioner that any such order

or decision should be modified, annulled, reversed or remitted back

for reconsideration, he may pass orders accordingly.

Revision.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(2) No order prejudicial to any person shall be passed

under sub-section (1) unless such person has been given an

opportunity of making his representation.

Bar on

re-opening of

settled cases.

13. A certificate of settlement issued under section 10 shall

be conclusive as to the settlement of arrears to which it relates,

and no matter covered by such certificate of settlement shall be

re-opened in any proceeding of appeal, revision or review or in any

other proceeding, under the relevant Act.

Revocation of

certificate.

14. (1) Notwithstanding anything contained in section 13,

where it appears to the designated authority that an applicant

has obtained a certificate of settlement under sub-section (1) of

section 10, by suppressing any material information or particulars

or by furnishing any incorrect or false information or particulars, the

designated authority, may, within a period of two years from the

date of issue of the certificate, for reasons to be recorded in writing

and after giving the applicant a reasonable opportunity of showing

cause, revoke the certificate.

(2) In the case of revocation of a certificate under

sub-section (1), the amount paid by the applicant along with the

application made under section 5 shall be treated as payment

towards the amount payable for the relevant assessment year

under the relevant Act.

Information

to be sent

to authorities

under

relevant Act.

15. The designated authority shall inform the assessing

authority, appellate authority, revisional authority or tribunal under

the relevant Act or the Court, as the case may be, which, for the

time being, has jurisdiction over the applicant under the relevant

Act,—

(a) the fact of making of an application by the applicant

under section 5;

(b) the fact of passing of any order by the designated

authority under section 10;

certificate under sub-section (3) of section 10;

(d) the fact of revocation of any certificate under

section 14; and

(e) such other matters as it may deem necessary in such

form, in such manner, and within such time, as may be prescribed.

Power of

Commissioner

of Commercial

Taxes.

16. The Commissioner of Commercial Taxes may, from time

to time, issue instructions and directions as he may deem fit to the

designated authorities for carrying out the purposes of this Act:

Provided that no such instruction or direction shall be

issued after the expiry of one year from the date of coming into

force of this Act.

Prohibition of

disclosure of

particulars

produced before

designated

authorities.

17. (1) All particulars contained in the application, statement

made, records or documents produced under the provisions of this

Act or in any evidence given or affidavit or deposition made, in the

course of any proceeding under this Act or in any proceeding for

the purposes of this Act shall be treated as confidential and shall

not be disclosed.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(2) Nothing contained in sub-section (1) shall apply to the

disclosure of any such particulars—

Central Act

XLV of 1860.

(a) for the purpose of investigation of, or prosecution for, an

offence under this Act, or under the Indian Penal Code, 1860 or

under any other law for the time being in force; or

(b) to any person enforcing the provisions of this Act where it

is necessary to disclose the same to him for the purposes of this

Act; or

process for the recovery of any demand; or

(d) to a civil court in any suit to which the Government are

party and which relates to any matter arising out of any proceeding

under this Act; or

Central Act

II of 1899.

(e) occasioned by the lawful exercise by a public servant

of his powers under the Indian Stamp Act, 1899, to impound an

insufficiently stamped document; or

(f) to an officer of -

(i) the Government of India; or

(ii) the Government of any State or Union Territory in India

with which an arrangement for disclosure on a reciprocal basis has

been entered into by the Government; or

(g) to an officer of any department other than the Commercial

Taxes Department of the Government after obtaining the permission

of the Commissioner of Commercial Taxes:

Provided that such particulars shall be furnished under this

clause only in exceptional cases and that any officer obtaining such

particulars shall keep them as confidential and use them only in the

lawful exercise of the powers conferred by or under any enactment.

(3) Nothing herein contained shall prevent the publication of

the certificate of settlement or rejection of any application in the

prescribed manner.

18. (1) No suit, prosecution or other proceedings shall lie

against any officer or servant of the Government for any act done or

purporting to be done under this Act, without the previous sanction

of the Government.

Protection of

action taken

in good faith.

(2) No officer or servant of the Government shall be liable in

respect of any such act in any civil or criminal proceeding if the act

was done in good faith in the course of the execution of duties or the

discharge of functions imposed by or under this Act.

19. If any difficulty arises in giving effect to any of the provisions

of this Act, the Government may, by order, not inconsistent with the

provisions of this Act, remove such difficulty:

Power to remove

difficulties.

Provided that no such order shall be made after the expiry of

one year from the date of coming into force of this Act.

20. (1) The

Government

may,

make

rules,

whether

prospectively or retrospectively, for carrying out the purposes of

this Act.

Power to make

rules

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(2) (a) All rules made under this Act shall be published in

the Tamil Nadu Government Gazette and unless they are expressed

to come into force on a particular date, shall come into force on the

date, on which they are so published.

(b)

All

notifications

issued

under

this

Act

shall, unless they are expressed to come into force on a

particular date, come into force on the date on which they are so

published.

(3) Every rule made or notification or order issued under

this Act shall, as soon as possible after it is made or issued, be

placed on the table of the Legislative Assembly and if before the

expiry of the session in which it is so placed or the next session, if

the Assembly makes any modification in any such rule or notification

or order or the Assembly decides that the rule or notification or

order should not be made or issued, the rule or notification or order

shall thereafter have effect only in such modified form or be of no

effect, as the case may be, so, however, that any such modification

or annulment shall be, without prejudice to the validity of anything

previously done under that rule or notification or order.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (Legislation),

Law Department.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Governor on the 12th October 2023 and

is hereby published for general information:—

ACT No. 25 of 2023.

An Act further to amend the Tamil Nadu Goods and Services

Tax Act, 2017.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu

in the Seventy-fourth Year of the Republic of India as follows:—

(1) This Act may be called the Tamil Nadu Goods and Services

Tax (Second Amendment) Act, 2023.

Short title and

commencement.

(2) Save as otherwise provided in this Act,—

(i)

sections 2 to 24 (except sections 14 to 19) shall be

deemed to have come into force on the 1st day of October 2023;

(ii) sections 14 to 19 shall be deemed to have come into

force on the 1st day of August 2023.

Tamil Nadu Act

19 of 2017.

In section 10 of the Tamil Nadu Goods and Services Tax Act,

2017 (hereinafter referred to as the principal Act),—

(1) in sub-section (2), in clause (d), the expression “goods or”

shall be omitted;

Amendment of

section 10.

(2) in sub-section (2A), in clause (c), the expression “goods or”

shall be omitted.

In section 16 of the principal Act, in sub-section (2),—

(1) in the second proviso, for the expression “added to his

output tax liability, along with interest thereon”, the expression “paid by

him along with interest payable under section 50” shall be substituted;

Amendment of

section 16.

(2) in the third proviso, after the expression “made by him”, the

expression “to the supplier” shall be inserted.

In section 17 of the principal Act,—

Amendment of

section 17.

(1) in sub-section (3), in the Explanation, for the expression

“except those specified in paragraph 5 of the said Schedule”, the following

shall be substituted, namely:—

“except,—

(a) the value of activities or transactions specified in

paragraph 5 of the said Schedule; and

(b) the value of such activities or transactions as may be

prescribed in respect of clause (a) of paragraph 8 of the said Schedule.”;

(2) in sub-section (5), after clause (f), the following clause shall

be inserted, namely:—

Central Act 18 of

2013.

“(ff) goods or services or both received by a taxable person,

which are used or intended to be used for activities relating to his

obligations under corporate social responsibility referred to in section 135

of the Companies Act, 2013;”.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 23.

5. In section 23 of the principal Act, for sub-section (2), the

following sub-section shall be substituted and shall be deemed to have

been substituted with effect from the 1st day of July 2017, namely:—

“(2) Notwithstanding anything to the contrary contained in

sub-section (1) of section 22 or section 24, the Government may, on the

recommendation of the Council, by notification, subject to such conditions

and restrictions as may be specified therein, specify the category of

persons who may be exempted from obtaining registration under this

Act.”.

Amendment of

section 30.

In section 30 of the principal Act, in sub-section (1),—

(1) for the expression “the prescribed manner within thirty days

from the date of service of the cancellation order:”, the expression “such

manner, within such time and subject to such conditions and restrictions,

as may be prescribed.” shall be substituted;

(2) the proviso shall be omitted.

Amendment of

section 37.

In section 37 of the principal Act, after sub-section (4), the

following sub-section shall be added, namely:—

“(5) A registered person shall not be allowed to furnish the

details of outward supplies under sub-section (1) for a tax period after the

expiry of a period of three years from the due date of furnishing the said

details:

Provided that the Government may, on the recommendation

of the Council, by notification, subject to such conditions and restrictions

as may be specified therein, allow a registered person or a class of

registered persons to furnish the details of outward supplies for a tax

period under sub-section (1), even after the expiry of the said period of

three years from the due date of furnishing the said details.”.

Amendment of

section 39.

In section 39 of the principal Act, after sub-section (10), the

following sub-section shall be added, namely:—

“(11) A registered person shall not be allowed to furnish a

return for a tax period after the expiry of a period of three years from the

due date of furnishing the said return:

Provided that the Government may, on the recommendation

of the Council, by notification, subject to such conditions and restrictions

as may be specified therein, allow a registered person or a class of

registered persons to furnish the return for a tax period, even after the

expiry of the said period of three years from the due date of furnishing

the said return.”.

Amendment of

section 44.

9. Section 44 of the principal Act shall be renumbered as

sub-section (1) thereof, and after sub-section (1) as so renumbered, the

following sub-section shall be added, namely:—

“(2) A registered person shall not be allowed to furnish an

annual return under sub-section (1) for a financial year after the expiry of

a period of three years from the due date of furnishing the said annual

return:

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Provided that the Government may, on the recommendation

of the Council, by notification, and subject to such conditions and

restrictions as may be specified therein, allow a registered person or a

class of registered persons to furnish an annual return for a financial year

under sub-section (1), even after the expiry of the said period of three

years from the due date of furnishing the said annual return.”.

10. In section 52 of the principal Act, after sub-section (14), the

following sub-section shall be inserted, namely:—

Amendment of

section 52.

“(15) The operator shall not be allowed to furnish a statement

under sub-section (4) after the expiry of a period of three years from the

due date of furnishing the said statement:

Provided that the Government may, on the recommendation

of the Council, by notification, subject to such conditions and restrictions

as may be specified therein, allow an operator or a class of operators to

furnish a statement under sub-section (4), even after the expiry of the said

period of three years from the due date of furnishing the said statement.”.

11. In section 54 of the principal Act, in sub-section (6), the

expression “excluding the amount of input tax credit provisionally

accepted,” shall be omitted.

Amendment of

section 54.

12. In section 56 of the principal Act, for the expression “from the

date immediately after the expiry of sixty days from the date of receipt

of application under the said sub-section till the date of refund of such

tax”, the expression “for the period of delay beyond sixty days from the

date of receipt of such application till the date of refund of such tax, to be

computed in such manner and subject to such conditions and restrictions

as may be prescribed” shall be substituted.

Amendment of

section 56.

13. In section 62 of the principal Act,—

Amendment of

section 62.

(1) in sub-section (2), for the expression “thirty days”, the

expression “sixty days” shall be substituted;

(2) to sub-section (2) as so amended, the following proviso

shall be added, namely:—

“Provided that where the registered person fails to furnish a

valid return within sixty days of the service of the assessment order under

sub-section (1), he may furnish the same within a further period of sixty

days on payment of an additional late fee of one hundred rupees for each

day of delay beyond sixty days of the service of the said assessment

order and in case he furnishes valid return within such extended period,

the said assessment order shall be deemed to have been withdrawn, but

the liability to pay interest under sub-section (1) of section 50 or to pay

late fee under section 47 shall continue.”.

14. For section 109 of the principal Act, the following section shall

be substituted, namely:—

Substitution of

section 109.

Central Act 12 of

2017.

“109. Appellate Tribunal.— Subject to the provisions of this

Chapter, the Goods and Services Tax Tribunal constituted under the

Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal

for hearing appeals against the orders passed by the Appellate Authority

or the Revisional Authority under this Act.”

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Omission of

section 110.

15. Section 110 of the principal Act shall be omitted.

Omission of

section 114.

16. Section 114 of the principal Act shall be omitted.

Amendment of

section 117.

17. In section 117 of the principal Act,—

(1) in sub-section (1), for the expression “State Bench or Area

Benches”, the expression “State Benches” shall be substituted;

(2) in sub-section (5), for the expression “State Bench or Area

Benches” occurring in two places, the expression “State Benches” shall

be substituted.

Amendment of

section 118.

18. In section 118 of the principal Act, in sub-section (1),

in clause (a), for the expression “National Bench or Regional Benches”,

the expression “Principal Bench” shall be substituted.

Amendment of

section 119.

19. In section 119 of the principal Act,—

(1) for the expression “National or Regional Benches”, the

expression “Principal Bench” shall be substituted;

(2) for the expression “State Bench or Area Benches”, the

expression “State Benches” shall be substituted.

Amendment of

section 122.

20. In section 122 of the principal Act, after sub-section (1A), the

following sub-section shall be inserted, namely:—

“(1B) Any electronic commerce operator who—

(i)

allows a supply of goods or services or both through it by an

unregistered person other than a person exempted from registration by a

notification issued under this Act to make such supply;

(ii) allows an inter-State supply of goods or services or both

through it by a person who is not eligible to make such inter-State

supply; or

(iii) fails to furnish the correct details in the statement to be

furnished under sub-section (4) of section 52 of any outward supply of

goods effected through it by a person exempted from obtaining registration

under this Act,

shall be liable to pay a penalty of ten thousand rupees, or an amount

equivalent to the amount of tax involved had such supply been made

by a registered person other than a person paying tax under section 10,

whichever is higher.”.

Amendment of

section 132.

21. In section 132 of the principal Act, in sub-section (1),—

(1) clauses (g), (j) and (k) shall be omitted;

(2) in clause (l),—

(a) for the expression “clauses (a) to (k)”, the expression

“clauses (a) to (f) and clauses (h) and (i)” shall be substituted;

(b) in sub-clause (iii), for the expression “any other offence”,

the expression “an offence specified in clause (b)” shall be substituted;

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clause (j)” shall be omitted.

22. In section 138 of the principal Act,—

Amendment of

section 138.

(1) in sub-section (1), in the first proviso,—

(i) for clause (a), the following clause shall be substituted,

namely:—

“(a) a person who has been allowed to compound once

in respect of any of the offences specified in clauses (a) to (f), (h), (i) and

(l) of sub-section (1) of section 132;”;

(ii) clause (b) shall be omitted;

(iii) for clause (c), the following clause shall be substituted,

namely:—

“(c) a person who has been accused of committing an

offence under clause (b) of sub-section (1) of section 132;”;

(iv) clause (e) shall be omitted;

(2) in sub-section (2), for the expression “ten thousand rupees

or fifty per cent. of the tax involved, whichever is higher, and the maximum

amount not being less than thirty thousand rupees or one hundred and

fifty per cent. of the tax, whichever is higher”, the expression “twenty-five

per cent. of the tax involved and the maximum amount not being more

than one hundred per cent. of the tax involved” shall be substituted.

23. After section 158 of the principal Act, the following section shall

be inserted, namely:—

Insertion of

new section

158-A.

“158-A. Consent based sharing of information furnished by

taxable person.— (1) Notwithstanding anything contained in sections 133,

152 and 158, the following details furnished by a registered person may,

subject to the provisions of sub-section (2), and on the recommendation

of the Council, be shared by the common portal with such other systems

as may be notified by the Government, in such manner and subject to

such conditions as may be prescribed, namely:—

(a) particulars furnished in the application for registration

under section 25 or in the return filed under section 39 or under

section 44;

(b) the particulars uploaded on the common portal for

preparation of invoice, the details of outward supplies furnished under

section 37 and the particulars uploaded on the common portal for

generation of documents under section 68;

(2) For the purposes of sharing details under sub-section (1),

the consent shall be obtained, of—

(a) the supplier, in respect of details furnished under

clauses (a), (b) and (c) of sub-section (1); and

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

(b) the recipient, in respect of details furnished under

clause (b) of sub-section (1), and under clause (c) of sub-section (1) only

where such details include identity information of the recipient,

in such form and manner as may be prescribed.

(3) Notwithstanding anything contained in any law for the time

being in force, no action shall lie against the Government or the common

portal with respect to any liability arising consequent to information shared

under this section and there shall be no impact on the liability to pay tax

on the relevant supply or as per the relevant return.”.

Retrospective

exemption

to certain

activities and

transactions in

Schedule III.

24. (1) In Schedule III to the principal Act, paragraphs 7 and 8 and

Explanation 2 thereof shall be deemed to have been inserted therein with

effect from the 1st day of July 2017.

(2) No refund shall be made of all the tax which has been

collected, but which would not have been so collected, had

sub-section (1) been in force at all material times.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (Legislation),

Law Department.