IV-2—Ex. (11)

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2025

[Price: Rs. 6.40 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 11]

CHENNAI, WEDNESDAY JANUARY 8, 2025

Margazhi 24, Kurothi, Thiruvalluvar Aandu-2055

Part IV—Section 2

Tamil Nadu Acts and Ordinances

[1]

CONTENTS

Pages.

ACTS:

No.1 of 2025.—The Tamil Nadu Goods and Services Tax (Amendment) Act, 2024.

2-4

No. 2 of 2025.—The Tamil Nadu Goods and Services Tax (Second Amendment)

Act, 2024. ..

5-6

No. 3 of 2025.—The Tamil Nadu Goods and Services Tax (Third Amendment) Act, 2024.

7-16

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Governor on the 7th January 2025 and

is hereby published for general information:—

ACT No. 1 OF 2025

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-fifth Year of the Republic of India as

follows: —

Short title and

commencement.

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

Services Tax (Amendment) Act, 2024.

(2) It shall be deemed to have come into force on the

1st day of November, 2024.

. Insertion of new

section 128-A.

After section 128 of the Tamil Nadu Goods and Services Tax

Act, 2017, the following section shall be inserted, namely:-

“128-A. Waiver of interest or penalty or both relating to

demands raised under section 73, for certain tax periods.—

(1) Notwithstanding anything to the contrary contained in this Act,

where any amount of tax is payable by a person chargeable with tax

in accordance with,––

(a) a notice issued under sub-section (1) of section 73 or a

statement issued under sub-section (3) of section 73, and where no

order under sub-section (9) of section 73 has been issued; or

(b) an order passed under sub-section (9) of section 73, and

where no order under sub-section (11) of section 107 or sub-section

(1) of section 108 has been passed; or

Tamil Nadu Act 19

of 2017

sub-section (1) of section 108, and where no order under sub-section

(1) of section 113 has been passed,

pertaining to the period from 1st July, 2017 to 31st March, 2020, or a

part thereof, and the said person pays the full amount of tax payable

as per the notice or statement or the order referred to in clause (a),

clause (b) or clause (c), as the case may be, on or before the date,

as may be notified by the Government on the recommendations of

the Council, no interest under section 50 and penalty under this Act,

shall be payable and all the proceedings in respect of the said notice

or order or statement, as the case may be, shall be deemed to be

concluded, subject to such conditions as may be prescribed:

Provided that where a notice has been issued under sub-section

(1) of section 74, and an order is passed or required to be passed by the

proper officer in pursuance of the direction of the Appellate Authority

or Appellate Tribunal or a court in accordance with the provisions of

sub-section (2) of section 75, the said notice or order shall be

considered to be a notice or order, as the case may be, referred to in

clause (a) or clause (b) of this sub-section:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Provided further that the conclusion of the proceedings under this

sub-section, in cases where an application is filed under sub-section

(3) of section 107 or under sub-section (3) of section 112 or an appeal

is filed by an officer of State tax under sub-section (1) of section 117

or under sub-section (1) of section 118 or where any proceedings

are initiated under sub-section (1) of section 108, against an order

referred to in clause (b) or clause (c) or against the directions of the

Appellate Authority or the Appellate Tribunal or the court referred to in

the first proviso, shall be subject to the condition that the said person

pays the additional amount of tax payable, if any, in accordance with

the order of the Appellate Authority or the Appellate Tribunal or the

court or the Revisional Authority, as the case may be, within three

months from the date of the said order:

Provided also that where such interest and penalty has already

been paid, no refund of the same shall be available.

(2) Nothing contained in sub-section (1) shall be applicable

in respect of any amount payable by the person on account of

erroneous refund.

(3) Nothing contained in sub-section (1) shall be applicable

in respect of cases where an appeal or writ petition filed by the said

person is pending before Appellate Authority or Appellate Tribunal or

a court, as the case may be, and has not been withdrawn by the said

person on or before the date notified under sub-section (1).

(4) Notwithstanding anything contained in this Act, where

any amount specified under sub-section (1) has been paid and the

proceedings are deemed to be concluded under the said sub-section,

no appeal under sub-section (1) of section 107 or sub-section (1)

of section 112 shall lie against an order referred to in clause (b) or

clause (c) of sub-section (1), as the case may be.”.

(By order of the Governor)

S. GEORGE ALEXANDER,

Secretary to Government,

Law Department.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Governor on the 7th January 2025 and

is hereby published for general information:—

ACT No. 2 OF 2025

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-fifth Year of the Republic of India as

follows: —

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

Tax (Second Amendment) Act, 2024.

(2) Sections 2 and 3 shall come into force on the 1st day of

April 2025 and section 4 shall be deemed to have come into force on

the 1st day of October 2024.

Short title and

commencement.

Tamil Nadu

Act 19 of 2017.

2. In section 2 of the Tamil Nadu Goods and Services Tax Act,

2017 (hereinafter referred to as the principal Act), for clause (61), the

following clause shall be substituted, namely:—

“(61) “Input Service Distributor” means an office of the supplier

of goods or services or both which receives tax invoices towards the

receipt of input services, including invoices in respect of services

liable to tax under sub-section (3) or sub-section (4) of section 9, for

or on behalf of distinct persons referred to in section 25, and liable to

distribute the input tax credit in respect of such invoices in the manner

provided in section 20;”.

Amendment of

section 2.

3. For section 20 of the principal Act, the following section shall

be substituted, namely:—

“20. Manner of distribution of credit by Input Service

Distributor.—(1) Any office of the supplier of goods or services or

both which receives tax invoices towards the receipt of input services,

including invoices in respect of services liable to tax under sub-section

(3) or sub-section (4) of section 9, for or on behalf of distinct persons

referred to in section 25, shall be required to be registered as Input

Service Distributor under clause (viii) of section 24 and shall distribute

the input tax credit in respect of such invoices.

(2) The Input Service Distributor shall distribute the credit

of State tax or integrated tax charged on invoices received by him,

including the credit of State tax or integrated tax in respect of services

subject to levy of tax under sub-section (3) or sub-section (4) of

section 9 paid by a distinct person registered in the same State as the

said Input Service Distributor, in such manner, within such time and

subject to such restrictions and conditions as may be prescribed.

(3) The credit of State tax shall be distributed as State tax

or integrated tax and integrated tax as integrated tax or State tax, by

way of issue of a document containing the amount of input tax credit,

in such manner as may be prescribed.”.

Substitution of

section 20.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Insertion of new

section 122A.

4. After section 122 of the principal Act, the following section

shall be inserted, namely:—

“122A. Penalty for failure to register certain machines

used in manufacture of goods as per special procedure.—(1)

Notwithstanding anything contained in this Act, where any person,

who is engaged in the manufacture of goods in respect of which

any special procedure relating to registration of machines has been

notified under section 148, acts in contravention of the said special

procedure, he shall, in addition to any penalty that is paid or is payable

by him under Chapter XV or any other provisions of this Chapter, be

liable to pay a penalty equal to an amount of one lakh rupees for

every machine not so registered.

(2) In addition to the penalty under sub-section (1), every

machine not so registered shall be liable for seizure and confiscation:

Provided that such machine shall not be confiscated where,—

(a) the penalty so imposed is paid; and

(b) the registration of such machine is made in

accordance with the special procedure within three days of the receipt

of communication of the order of penalty.”.

(By order of the Governor)

S. GEORGE ALEXANDER,

Secretary to Government,

Law Department.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Governor on the 7th January 2025 and

is hereby published for general information:—

ACT No. 3 OF 2025

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-fifth Year of the Republic of India as

follows:—

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

Tax (Third Amendment) Act, 2024.

(2) (a) Section 6 shall be deemed to have come into force on

the 1st day of July 2017;

(b) Sections 30,34 and 36 shall be deemed to have come

into force on the 27th day of September 2024;

have come into force on the 1st day of August 2024;

(d) Section 32 shall be deemed to have come into force on

the 1st day of October 2023;

(e) All other sections shall be deemed to have come into

force on the 1st day of November 2024.

Short title and

commencement.

Tamil Nadu

Act 19 of 2017.

2. In the Tamil Nadu Goods and Services Tax Act, 2017

(hereinafter referred to as the principal Act), in section 9, in sub-section

(1), after the expression “alcoholic liquor for human consumption”, the

expression “and un-denatured extra neutral alcohol or rectified spirit

used for manufacture of alcoholic liquor, for human consumption”

shall be inserted.

Amendment of

section 9.

3. In section 10 of the principal Act, in sub-section (5), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 10.

4. After section 11 of the principal Act, the following section shall

be inserted, namely:––

“11A. Power not to recover Goods and Services Tax not levied

or short-levied as a result of general practice.–Notwithstanding

anything contained in this Act, if the Government is satisfied that—

(a) a practice was, or is, generally prevalent regarding levy

of State tax (including non-levy thereof) on any supply of goods or

services or both; and

(b) such supplies were, or are, liable to,—

(i) State tax, in cases where according to the said

practice, State tax was not, or is not being, levied, or

Insertion of new

section 11A.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(ii) a higher amount of State tax than what was, or is being,

levied, in accordance with the said practice, the Government may, on

the recommendations of the Council, by notification in the Tamil Nadu

Government Gazette, direct that the whole of the State tax payable

on such supplies, or, as the case may be, the State tax in excess of

that payable on such supplies, but for the said practice, shall not be

required to be paid in respect of the supplies on which the State tax

was not, or is not being levied, or was, or is being, short-levied, in

accordance with the said practice.”.

Amendment of

section 13.

5. In section 13 of the principal Act, in sub-section (3),––

(i) in clause (b), for the expression “by the supplier:”, the

expression “by the supplier, in cases where invoice is required to be

issued by the supplier; or” shall be substituted;

(ii) after clause (b), the following clause shall be inserted,

namely:—

“(c) the date of issue of invoice by the recipient, in cases

where invoice is to be issued by the recipient:”;

(iii) in the first proviso, after the expression “or clause (b)”,

the expression “or clause (c)” shall be inserted.

Amendment of

section 16.

6. In section 16 of the principal Act, after sub-section (4), the

following sub-sections shall be inserted, namely:––

“(5) Notwithstanding anything contained in sub-section (4),

in respect of an invoice or debit note for supply of goods or services

or both pertaining to the financial years 2017-18, 2018-19, 2019-20

and 2020-21, the registered person shall be entitled to take input tax

credit in any return under section 39 which is filed upto the thirtieth

day of November, 2021.

(6) Where registration of a registered person is cancelled

under section 29 and subsequently the cancellation of registration

is revoked by any order, either under section 30 or pursuant to any

order made by the Appellate Authority or the Appellate Tribunal or

Court and where availment of input tax credit in respect of an invoice

or debit note was not restricted under sub-section (4) on the date of

order of cancellation of registration, the said person shall be entitled

to take the input tax credit in respect of such invoice or debit note for

supply of goods or services or both, in a return under section 39,––

(i) filed upto thirtieth day of November following the financial

year to which such invoice or debit note pertains or furnishing of the

relevant annual return, whichever is earlier; or

(ii) for the period from the date of cancellation of registration

or the effective date of cancellation of registration, as the case may

be, till the date of order of revocation of cancellation of registration,

where such return is filed within thirty days from the date of order of

revocation of cancellation of registration, whichever is later.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

7. In section 17 of the principal Act, in sub-section (5), in clause

(i), for the expression “sections 74, 129 and 130”, the expression

“section 74 in respect of any period up to financial year 2023-24”

shall be substituted.

Amendment of

section 17.

8. In section 21 of the principal Act, after the expression “section

73 or section 74”, the expression “or section 74A” shall be inserted.

Amendment of

section 21.

9. In section 30 of the principal Act, in sub-section (2), after the

proviso, the following proviso shall be inserted, namely:––

“Provided further that such revocation of cancellation of

registration shall be subject to such conditions and restrictions, as

may be prescribed.”.

Amendment of

section 30.

10. In section 31 of the principal Act,—(a) in sub-section (3), in

clause (f), after the expression “of section 9 shall”, the expression

“within the period as may be prescribed,” shall be inserted;

(b) after clause (g), the following Explanation shall be

inserted, namely:––

“Explanation.–– For the purposes of clause (f), the expression

“supplier who is not registered” shall include the supplier who

is registered solely for the purpose of deduction of tax under

section 51.”.

Amendment of

section 31.

11. In section 35 of the principal Act, in sub-section (6), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 35.

12. In section 39 of the principal Act, for sub-section (3), the

following sub-section shall be substituted, namely:––

“(3) Every registered person required to deduct tax at source

under section 51 shall electronically furnish a return for every calendar

month of the deductions made during the month in such form and

manner and within such time as may be prescribed:

Provided that the said registered person shall furnish a

return for every calendar month whether or not any deductions have

been made during the said month.”.

Amendment of

section 39.

13. In section 49 of the principal Act, in sub-section (8), in clause

(c), after the expression “section 73 or section 74”, the expression “or

section 74A” shall be inserted.

Amendment of

section 49.

14. In section 50 of the principal Act, sub-section (1), in the

proviso, after the expression “section 73 or section 74”, the expression

“or section 74A” shall be inserted.

Amendment of

section 50.

15. In section 51 of the principal Act, in sub-section (7), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 51.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 54.

16. In section 54 of the principal Act,—

(a) the second proviso to sub-section (3), shall be omitted;

(b) after sub-section (14) and before the Explanation, the

following sub-section shall be inserted, namely:––

“(15) Notwithstanding anything contained in this section, no

refund of unutilised input tax credit on account of zero rated supply

of goods or of integrated tax paid on account of zero rated supply of

goods shall be allowed where such zero rated supply of goods, is

subjected to export duty.”.

Amendment of

section 61.

17. In section 61 of the principal Act, in sub-section (3), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 62.

18. In section 62 of the principal Act, in sub-section (1), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 63.

19. In section 63 of the principal Act, after the expression “section

73 or section 74”, the expression “or section 74A” shall be inserted.

Amendment of

section 64.

20. In section 64 of the principal Act, in sub-section (2), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 65.

21. In section 65 of the principal Act, in sub-section (7), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 66.

22. In section 66 of the principal Act, in sub-section (6), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 70.

23. In section 70 of the principal Act, after sub-section (1), the

following sub-section shall be inserted, namely:––

“(1A) All persons summoned under sub-section (1) shall be

bound to attend, either in person or by an authorised representative,

as such officer may direct, and the person so appearing shall state

the truth during examination or make statements or produce such

documents and other things as may be required.”.

Amendment of

section 73.

24. In section 73 of the principal Act,—

(i) in the marginal heading, after the expression

“Determination of tax”, the expression “, pertaining to the period upto

financial year 2023-24,” shall be inserted;

(ii) after sub-section (11), the following sub-section shall be

inserted, namely:––

“(12) The provisions of this section shall be applicable

for determination of tax pertaining to the period upto financial year

2023-24.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

25. In section 74 of the principal Act,—

(i) in the marginal heading, after the expression

“Determination of tax”, the expression “, pertaining to the period upto

financial year 2023-24,” shall be inserted;

(ii) after sub-section (11) and before Explanation 1, the

following sub-section shall be inserted, namely:––

“(12) The provisions of this section shall be applicable

for determination of tax pertaining to the period upto financial year

2023-24.”;

(iii) Explanation 2 shall be omitted.

Amendment of

section 74.

26. After section 74 of the principal Act, the following section

shall be inserted, namely:––

“74A. Determination of tax not paid or short paid or

erroneously refunded or input tax credit wrongly availed or

utilised for any reason pertaining to financial year 2024-25

onward.—

(1) Where it appears to the proper officer that any tax

has not been paid or short paid or erroneously refunded, or where

input tax credit has been wrongly availed or utilised, he shall serve

notice on the person chargeable with tax which has not been so

paid or which has been so short paid or to whom the refund has

erroneously been made, or who has wrongly availed or utilised input

tax credit, requiring him to show cause as to why he should not pay

the amount specified in the notice along with interest payable thereon

under section 50 and a penalty leviable under the provisions of this

Act or the rules made there under:

Provided that no notice shall be issued, if the tax which

has not been paid or short paid or erroneously refunded or where

input tax credit has been wrongly availed or utilised in a financial year

is less than one thousand rupees.

Insertion of new

section 74A.

(2) The proper officer shall issue the notice under sub-section

(1) within forty-two months from the due date for furnishing of annual

return for the financial year to which the tax not paid or short paid or

input tax credit wrongly availed or utilised relates to or within forty-two

months from the date of erroneous refund.

(3) Where a notice has been issued for any period under sub-

section (1), the proper officer may serve a statement, containing the

details of tax not paid or short paid or erroneously refunded or input

tax credit wrongly availed or utilised for such periods other than those

covered under sub-section (1), on the person chargeable with tax.

(4) The service of such statement shall be deemed to be service

of notice on such person under sub-section (1), subject to the

condition that the grounds relied upon for such tax periods other than

those covered under sub-section (1) are the same as are mentioned

in the earlier notice.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(5) The penalty in case where any tax which has not been paid

or short paid or erroneously refunded, or where input tax credit has

been wrongly availed or utilised,––

(i) for any reason, other than the reason of fraud or any wilful-

misstatement or suppression of facts to evade tax, shall be equivalent

to ten percent. of tax due from such person or ten thousand rupees,

whichever is higher;

(ii) for the reason of fraud or any wilful-misstatement or

suppression of facts to evade tax shall be equivalent to the tax due

from such person.

(6) The proper officer shall, after considering the representation,

if any, made by the person chargeable with tax, determine the amount

of tax, interest and penalty due from such person and issue an order.

(7) The proper officer shall issue the order under sub-section (6)

within twelve months from the date of issuance of notice specified in

sub-section (2):

Provided that where the proper officer is not able to issue the

order within the specified period, the Commissioner, or an officer

authorised by the Commissioner senior in rank to the proper officer

but not below the rank of Joint Commissioner of State Tax, may,

having regard to the reasons for delay in issuance of the order under

sub-section (6), to be recorded in writing, before the expiry of the

specified period, extend the said period further by a maximum of six

months.

(8) The person chargeable with tax where any tax, has not been paid

or short paid or erroneously refunded, or where input tax credit has been

wrongly availed or utilised for any reason, other than the reason of fraud or

any wilful-misstatement or suppression of facts to evade tax,may,––

(i) before service of notice under sub-section (1), pay the

amount of tax along with interest payable under section 50 of such

tax on the basis of his own ascertainment of such tax or the tax as

ascertained by the proper officer and inform the proper officer in

writing of such payment, and the proper officer, on receipt of such

information shall not serve any notice under sub-section (1) or the

statement under sub-section (3), as the case may be, in respect of

the tax so paid or any penalty payable under the provisions of this Act

or the rules made there under;

(ii) pay the said tax along with interest payable under section

50 within sixty days of issue of show cause notice, and on doing so,

no penalty shall be payable and all proceedings in respect of the said

notice shall be deemed to be concluded.

(9) The person chargeable with tax, where any tax has not been

paid or short paid or erroneously refunded or where input tax credit

has been wrongly availed or utilised by reason of fraud, or any wilful-

misstatement or suppression of facts to evade tax, may,––

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(i) before service of notice under sub-section (1), pay the

amount of tax along with interest payable under section 50 and a

penalty equivalent to fifteen per cent. of such tax on the basis of his

own ascertainment of such tax or the tax as ascertained by the proper

officer and inform the proper officer in writing of such payment, and

the proper officer, on receipt of such information, shall not serve any

notice under sub-section (1), in respect of the tax so paid or any

penalty payable under the provisions of this Act or the rules made

there under;

(ii) pay the said tax along with interest payable under section

50 and a penalty equivalent to twenty-five per cent. of such tax within

sixty days of issue of the notice, and on doing so, all proceedings in

respect of the said notice shall be deemed to be concluded;

(iii) pay the tax along with interest payable thereon under

section 50 and a penalty equivalent to fifty percent. of such tax

within sixty days of communication of the order, and on doing so,

all proceedings in respect of the said notice shall be deemed to be

concluded.

(10) Where the proper officer is of the opinion that the amount

paid under clause (i) of sub-section (8) or clause (i) of sub-section (9)

falls short of the amount actually payable, he shall proceed to issue

the notice as provided for in sub-section (1) in respect of such amount

which falls short of the amount actually payable.

(11) Notwithstanding anything contained in clause (i) or clause

(ii) of sub-section (8), penalty under clause (i) of sub-section (5) shall

be payable where any amount of self-assessed tax or any amount

collected as tax has not been paid within a period of thirty days from

the due date of payment of such tax.

(12) The provisions of this section shall be applicable for

determination of tax pertaining to the financial year 2024-25 onwards.

Explanation 1.–– For the purposes of this section,––

(i) the expression “all proceedings in respect of the said

notice” shall not include proceedings under section 132;

(ii) where the notice under the same proceedings is

issued to the main person liable to pay tax and some other persons,

and such proceedings against the main person have been concluded

under this section, the proceedings against all the persons liable to

pay penalty under sections 122 and 125 are deemed to be concluded.

Explanation 2.–– For the purposes of this Act, the

expression “suppression” shall mean non-declaration of facts or

information which a taxable person is required to declare in the return,

statement, report or any other document furnished under this Act or

the rules made thereunder, or failure to furnish any information on

being asked for, in writing, by the proper officer.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 75.

27. In section 75 of the principal Act,––

(a) in sub-section (1), after the expression “section 74”,

the expression “or sub-sections (2) and (7) of section 74A” shall be

inserted;

(b) after sub-section (2), the following sub-section shall be

inserted, namely:––

“(2A) Where any Appellate Authority or Appellate Tribunal or

Court concludes that the penalty under clause (ii) of sub-section (5)

of section 74A is not sustainable for the reason that the charges of

fraud or any wilful-misstatement or suppression of facts to evade tax

has not been established against the person to whom the notice was

issued, the penalty shall be payable by such person, under clause (i)

of sub-section (5) of section 74A.”;

substituted, namely:–

“(10) The adjudication proceedings shall be deemed to be

concluded, if the order is not issued within the period specified in

sub-section (10) of section 73 or in sub-section (10) of section 74 or

in sub-section (7) of section 74A.”;

(d) in sub-section (11), after the expression “section 74”, the

expression “or sub-section (7) of section 74A” shall be inserted;

(e) in sub-section (12), after the expression “section 73 or

section 74”, the expression “or section 74A” shall be inserted;

(f) in sub-section (13), after the expression “section 73 or

section 74”, the expression “or section 74A” shall be inserted.

Amendment of

section 104.

28. In section 104 of the principal Act, in sub-section (1), in the

Explanation, after the expression “section 74”, the expression “or

sub-sections (2) and (7) of section 74A” shall be inserted.

Amendment of

section 107.

29. In section 107 of the principal Act,—

(a) in sub-section (6), in clause (b), for the expression

“twenty-five”, the expression “twenty” shall be substituted;

(b) in sub-section (11), in the second proviso, after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 109.

30. In section 109 of the principal Act, in sub-section (1), after the

expression “Revisional Authority under this Act”, the expression “or

shall be the authority for conducting an examination or adjudicating

the cases referred to in sub-section (2) of section 171, if so notified

under the said section.” shall be inserted.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

31. In section 112 of the principal Act,—

(a) in sub-section (1), after the expression “from the date on

which the order sought to be appealed against is communicated to

the person preferring the appeal”, the expression “; or the date, as

may be notified by the Government, on the recommendations of the

Council, for filing appeal before the Appellate Tribunal under this Act,

whichever is later.” shall be inserted;

(b) in sub-section (3), after the expression “from the date on

which the said order has been passed”, the expression “; or the date,

as may be notified by the Government, on the recommendations of

the Council, for the purpose of filing application before the Appellate

Tribunal under this Act, whichever is later,” shall be inserted;

of the period referred to in sub-section (1)”, the expression “or permit

the filing of an application within three months after the expiry of the

period referred to in sub-section (3)” shall be inserted;

(d) in sub-section (8), in clause (b),––

(i) for the expression “twenty per cent.”, the expression

“ten per cent.” shall be substituted;

(ii) for the expression “fifty crore rupees”, the expression

“twenty crore rupees” shall be substituted.

Amendment of

section 112.

32. In section 122 of the principal Act, in sub-section (1B), for the

expression “Any electronic commerce operator who”, the expression

“Any electronic commerce operator, who is liable to collect tax at

source under section 52,” shall be substituted.

Amendment of

section 122.

33. In section 127 of the principal Act, after the expression

“section 73 or section 74”, the expression “or section 74A” shall be

inserted.

Amendment of

section 127.

34. In section 171 of the principal Act,–

(a) in sub-section (2), the following proviso and Explanations

shall be inserted, namely:––

“Provided that the Government may by notification, on the

recommendations of the Council, specify the date from which the said

Authority shall not accept any request for examination as to whether

input tax credits availed by any registered person or the reduction in

the tax rate have actually resulted in a commensurate reduction in the

price of the goods or services or both supplied by him.

Amendment of

section 171

Explanation 1.–– For the purposes of this sub-section,

“request for examination” shall mean the written application filed

by an applicant requesting for examination as to whether input tax

credits availed by any registered person or the reduction in the tax

rate have actually resulted in a commensurate reduction in the price

of the goods or services or both supplied by him.

Explanation 2.–– For the purposes of this section, the expression

“Authority” shall include the “Appellate Tribunal”.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

Schedule III.

35. In Schedule III to the principal Act, after paragraph 8 and before

Explanation 1, the following paragraphs shall be inserted, namely:––

“9. Activity of apportionment of co-insurance premium by

the lead insurer to the co-insurer for the insurance services jointly

supplied by the lead insurer and the co-insurer to the insured in

co-insurance agreements, subject to the condition that the lead

insurer pays the Central tax, the State tax and the integrated tax on

the entire amount of premium paid by the insured.

10. Services by insurer to the reinsurer for which ceding

commission or the reinsurance commission is deducted from

reinsurance premium paid by the insurer to the reinsurer, subject to

the condition that the Central tax, the State tax and the integrated tax

is paid by the reinsurer on the gross reinsurance premium payable by

the insurer to the reinsurer, inclusive of the said ceding commission

or the reinsurance commission.”.

No refund of tax

paid or input tax

credit reversed.

36. No refund shall be made of all the tax paid or the input tax

credit reversed, which would not have been so paid, or not reversed,

had section 6 of this Act been in force at all material times.

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

(By Order of the Governor)

S. GEORGE ALEXANDER,

Secretary to Government,

Law Department.