TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 343] CHENNAI, WEDNESDAY, OCTOBER 25, 2017 Aippasi 8, Hevilambi, Thiruvalluvar Aandu–2048 © [Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009.
2017 [Price: Rs. 1.60 Paise.
[ 1 ] COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017 [G.O. Ms No. 148, Commercial Taxes and Registration (B1), 25th October 2017, Aippasi 8, Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-46(f)/2017.
In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2017.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017, with effect from the 29th June, 2017, after “FORM GST RFD-10”, the Form “FORM GST RFD-11”, “Bond for export of goods or services without payment of integrated tax”, and “Letter of Undertaking for export of goods or services without payment of integrated tax” shall be inserted, namely:- “FORM GST RFD-11 (See rule 96A) Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished Bond: Letter of Undertaking
4. Details of bond furnished Sr. No. Reference No. of the bank guarantee Date Amount Name of bank and branch
(1) (2) (3) (4) 5 343-Ex-III-1(a)—1 Part III—Section 1(a) General statutory Rules, Notifications, Orders, Regulations, etc., issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Note–Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional offi cer.
5. Declaration -
(i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services.
(ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee.
(iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory:
Name :
Designation / Status ------- Date ---------- Bond for export of goods or services without payment of integrated tax (See rule 96A) I/We.................of....................,hereinafter called “obligor(s)”, am/are held and fi rmly bound to the President of India (hereinafter called “the President”) in the sum of......................rupees to be paid to the President for which payment will and truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/ successors and assigns by these presents; Dated this...................day of....................;
WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax;
and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section
(3) of Section 16;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of...........................
................. rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder;
AND if the relevant and specifi c goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fi fteen days of the date of demand thereof being made in writing by the said offi cer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date :
Place :
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3 PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU Witnesses :
(1) Name and Address : Occupation :
(2) Name and Address : Occupation :
Accepted by me this.............................day of ......................... (month).................…….. (year) ………………………………..of …………….. (Designation) for and on behalf of the President of India.
Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) To The President of India (hereinafter called the “President”), acting through the proper offi cer.
I/we .................................. of..........................…………… (address of the registered person) having Goods & Services Tax Identifi cation Number No………………………………………… , hereinafter called “the undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this .................. day of ................... to the President
(a) to export the goods or services supplied without payment of integrated tax within time specifi ed in sub-rule (1) of rule 96A ;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment.
I/we declare that this undertaking is given under the orders of the proper offi cer for the performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s).
Signature(s) of undertaker(s).
Date :
Place :
Witnesses :
(1) Name and Address : Occupation :
(2) Name and Address : Occupation :
Date :
Place :
Accepted by me this.............................day of ......................... (month).................…….. (year) ………………………………..of …………….. (Designation) for and on behalf of the President of India.
Dr. C. CHANDRAMOULI, Additional Chief Secretary to Government (FAC).