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. 1.60 Paise.

No. 374]

CHENNAI, FRIDAY, OCTOBER 27, 2023

Aippasi 10, Sobakiruthu, Thiruvalluvar Aandu-2054

Part II—Section 2

Notifi cations or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

II-2 Ex. (374)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No. 112, Commercial Taxes and Registration (B1), 27th October 2023,

Aippasi 10, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/887(c-1)/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, and in supersession of the Commercial Taxes

and Registration Department Notifi cation No.II(2)/CTR/735(d-3)/2023, published at page 10 in Part II—Section 2 of the

Tamil Nadu Government Gazette Extraordinary, dated the 7th August, 2023, hereby notifi es “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 notifi cation shall be deemed to have come into force with eff ect from the 1st day of October, 2023.

Explanation: For the purpose of this notifi cation, “Account Aggregator” means a non-fi nancial 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 defi ned as

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

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 113, Commercial Taxes and Registration (B1), 27th October 2023,

Aippasi 10, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/887(c-2)/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, and in supersession of the Commercial Taxes and Registration Department

Notifi cation No.II(2)/CTR/735(d-4)/2023, published at page 10 in Part II-Section 2 of the Tamil Nadu Government Gazette

Extraordinary, dated the 7th August, 2023, hereby specifi es 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 fi nancial year and in the current fi nancial 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 eff ective date of registration.

2. This notifi cation shall be deemed to have come into force with eff ect from the 1st day of October, 2023.

[G.O. Ms. No. 114, Commercial Taxes and Registration (B1), 27th October 2023,

Aippasi 10, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/887(c-3)/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 notifi es the electronic commerce operator who is required to collect tax at source under section 52

as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by

the persons paying tax under section 10 of the said Act (hereinafter referred to as the said person), namely: —

(i) the electronic commerce operator shall not allow any inter-State supply of goods through it by the said person;

(ii) the electronic commerce operator shall collect tax at source under sub-section (1) of Section 52 of the said Act in

respect of supply of goods made through it by the said person and pay to the Government as per provisions of sub-section

(3) of section 52 of the said Act; and

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

3

(iii) the electronic commerce operator shall furnish the details of supplies of goods made through it by the said person

in the statement in FORM GSTR-8 electronically on the common portal.

2. This notifi cation shall be deemed to have come into force with eff ect from the 1st day of October, 2023.

[G.O. Ms. No. 115, Commercial Taxes and Registration (B1), 27th October 2023,

Aippasi 10, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/887(c-4)/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 notifi es the electronic commerce operator who is required to collect tax at source under

section 52 as the class of persons who shall follow the following special procedure in respect of supply of goods made

through it by the persons exempted from obtaining registration (hereinafter referred to as the said person) in accordance

with the Commercial Taxes and Registration Department Notifi cation No. II(2)/CTR/887(c-2)/2023, published at page 2 in

Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 27 th October, 2023, namely: —

(i)

the electronic commerce operator shall allow the supply of goods through it by the said person only if

enrolment number has been allotted on the common portal to the said person;

(ii) the electronic commerce operator shall not allow any inter-State supply of goods through it by the said

person;

(iii) the electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect

of supply of goods made through it by the said person; and

(iv) the electronic commerce operator shall furnish the details of supplies of goods made through it by the said

person in the statement in FORM GSTR-8 electronically on the common portal.

2. Where multiple electronic commerce operators are involved in a single supply of goods through electronic

commerce operator platform, “the electronic commerce operator” shall mean the electronic commerce operator who fi nally

releases the payment to the said person for the said supply made by the said person through him.

3. This notifi cation shall be deemed to have come into force with eff ect from the 1st day of October, 2023.

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