III-1(a) Ex. (407)-1 [ 1 ] No. 407] CHENNAI, THURSDAY, DECEMBER 21, 2017 Margazhi 6, Hevilambi, Thiruvalluvar Aandu-2048 Part III—Section 1(a) General Statutory Rules, Notifications, Orders, Regulations, etc., issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT © [Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009.
2017 [Price: Rs. 3.20 Paise.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017 [G.O. Ms. No.182, Commercial Taxes and Registration (B1), 21st December 2017, Margazhi 6, Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-59(b)/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 (Eleventh Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Offi cial Gazette.
2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
2.
I n th e Ta m il N ad u G oo ds a nd S er vi ce s Ta x R ul es , 20 17 ,-
(i) in F O R M G ST R -1 , fo r Ta bl e – 6, t he f ol lo w in g sh al l b e su bs tit ut ed , na m el y:
- "6 . Z er o r at ed s up pl ie s an d D ee m ed E xp or ts G ST IN o f re ci pi en t In vo ic e de ta ils Sh ip pi ng b ill/ Bi ll of e xp or t In te gr at ed T ax C en tra l T ax St at e/ U T Ta x C es s N o.
D at e Va lu e N o.
D at e R at e Ta xa bl e va lu e Am t.
R at e Ta xa bl e va lu e Am t R at e Ta xa bl e va lu e Am t 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A . E xp or ts 6B . S up pl ie s m ad e to S EZ u ni t o r SE Z D ev el op er 6C . D ee m ed e xp or ts ”;
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3 (ii ) in F O RM G ST R FD -0 1, - (a ) in T ab le 7 , i n cl au se ( h) , f or th e w or ds “ R ec ip ie nt o f d ee m ed e xp or t”, th e w or ds “ R ec ip ie nt o f d ee m ed e xp or t s up pl ie s/ S up pl ie r of d ee m ed e xp or t su pp lie s” s ha ll be s ub st itu te d;
(b ) af te r St at em en t 1 , t he fo llo w in g St at em en t s ha ll be in se rte d, n am el y:
- "S ta te m en t 1 A [ru le 8 9( 2) (h )] R ef un d Ty pe : I TC a cc um ul at ed d ue to in ve rte d ta x st ru ct ur e [c la us e (ii ) of fi rs t p ro vi so to S ec tio n 54 (3 )] Sl .
N o.
D et ai ls o f i nv oi ce s of in w ar d su pp lie s re ce iv ed Ta x pa id o n in w ar d su pp lie s D et ai ls o f i nv oi ce s of o ut w ar d su pp lie s is su ed Ta x pa id o n ou tw ar d su pp lie s N o.
D at e Ta xa bl e Va lu e In te gr at ed T ax C en tr al Ta x S ta te /U ni on te rri to ry T ax N o.
D at e Ta xa bl e Va lu e In te gr at ed Ta x C en tra l T ax S ta te /U ni on te rri to ry T ax 1 2 3 4 5 6 7 8 9 10 11 12 13 ”;
4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (c ) af te r St at em en t 5 A, th e fo llo w in g St at em en t s ha ll be in se rte d, n am el y:
- “S ta te m en t 5 B [ru le 8 9( 2) (g )] R ef un d Ty pe : O n ac co un t o f d ee m ed e xp or ts ( Am ou nt in R s) Sl . N o.
D et ai ls o f i nv oi ce s of o ut w ar d su pp lie s in c as e re fu nd is cl ai m ed b y su pp lie r/D et ai ls o f i nv oi ce s of in w ar d su pp lie s in ca se r ef un d is c la im ed b y re ci pi en t Ta x pa id N o.
D at e Ta xa bl e Va lu e In te gr at ed T ax C en tra l T ax St at e/ U ni on T er rit or y Ta x C es s 1 2 3 4 5 6 7 8 ”;
(d ) fo r th e D E C LA R AT IO N [ ru le 8 9( 2) (g )] , th e fo llo w in g sh al l be s ub st itu te d, n am el y:
- “D E C L A R A T IO N [ ru le 8 9( 2) (g )] ( Fo r re ci pi en t/s up pl ie r of d ee m ed e xp or t) In c as e re fu nd c la im ed b y re ci pi en t I h er eb y de cl ar e th at t he r ef un d ha s be en c la im ed o nl y fo r th os e in vo ic es w hi ch h av e be en d et ai le d in s ta te m en t 5B f or t he t ax p er io d fo r w hi ch r ef un d is b ei ng c la im ed a nd t he a m ou nt d oe s no t ex ce ed t he a m ou nt o f in pu t ta x cr ed it av ai le d in t he v al id r et ur n fi l ed f or t he s ai d ta x pe ri od .
I al so d ec la re t ha t th e su pp lie r ha s no t cl ai m ed r ef un d w ith r es pe ct t o th e sa id s up pl ie s.
In c as e re fu nd c la im ed b y su pp lie r I he re by d ec la re t ha t th e re fu nd h as b ee n cl ai m ed o nl y fo r th os e in vo ic es w hi ch h av e be en d et ai le d in s ta te m en t 5B f or t he t ax p er io d fo r w hi ch r ef un d is b ei ng c la im ed .
I al so d ec la re t ha t th e re ci pi en t sh al l no t cl ai m a ny r ef un d w ith r es pe ct o f th e sa id s up pl ie s an d al so , th e re ci pi en t ha s no t av ai le d an y in pu t ta x cr ed it on s uc h su pp lie s.
Si gn at ur e N am e – D es ig na tio n / St at us TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5 U N D E R T A K IN G I he re by u nd er ta ke t o pa y ba ck t o th e G ov er nm en t th e am ou nt o f re fu nd s an ct io ne d al on g w ith i nt er es t in c as e it is f ou nd s ub se qu en tly t ha t th e re qu ir em en ts o f cl au se ( c) o f su bse ct io n (2 ) of s ec tio n 16 r ea d w ith s ub -s ec tio n (2 ) of s ec tio n 42 o f th e C G ST /S G ST A ct h av e no t be en co m pl ie d w ith i n re sp ec t of t he a m ou nt r ef un de d.
Si gn at ur e N am e – D es ig na tio n / St at us ”;
(ii i) in F O R M G S T R FD -0 1A ,- (a ) in T ab le 7 , in c la us e (g ), f or t he w or ds “ R ec ip ie nt o f de em ed e xp or t” , th e w or ds “ R ec ip ie nt o f de em ed e xp or t su pp lie s/ S up pl ie r of d ee m ed e xp or t su pp lie s” s ha ll be s ub st itu te d;
(b ) af te r th e D E C LA R A TI O N [ ru le 8 9( 2) (f )] , th e fo llo w in g sh al l be i ns er te d, n am el y:
- “D E C LA R AT IO N [ ru le 8 9( 2) (g )] ( Fo r re ci pi en t/s up pl ie r of d ee m ed e xp or t) In c as e re fu nd c la im ed b y re ci pi en t I h er eb y de cl ar e th at t he r ef un d ha s be en c la im ed o nl y fo r th os e in vo ic es w hi ch h av e be en d et ai le d in s ta te m en t 5B f or t he t ax p er io d fo r w hi ch r ef un d is b ei ng c la im ed a nd t he a m ou nt d oe s no t ex ce ed t he a m ou nt o f in pu t ta x cr ed it av ai le d in t he v al id r et ur n fi l ed f or t he s ai d ta x pe rio d.
I al so d ec la re t ha t th e su pp lie r ha s no t cl ai m ed r ef un d w ith r es pe ct t o th e sa id s up pl ie s.
In c as e re fu nd c la im ed b y su pp lie r I he re by d ec la re t ha t th e re fu nd h as b ee n cl ai m ed o nl y fo r th os e in vo ic es w hi ch h av e be en d et ai le d in s ta te m en t 5B f or t he t ax p er io d fo r w hi ch r ef un d is b ei ng c la im ed a nd t he r ec ip ie nt s ha ll no t cl ai m a ny r ef un d w ith r es pe ct o f th e sa id s up pl ie s an d al so , th e re ci pi en t ha s no t av ai le d an y in pu t ta x cr ed it on s uc h su pp lie s.
S ig na tu re N am e – D es ig na tio n / S ta tu s 6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY UN DE RT AK IN G I he re by u nd er ta ke t o pa y ba ck t o th e G ov er nm en t th e am ou nt o f re fu nd s an ct io ne d al on g wi th i nt er es t in c as e it is fo un d su bs eq ue nt ly th at t he r eq ui re m en ts o f cla us e (c ) o f s ub -s ec tio n (2 ) o f s ec tio n 16 re ad w ith s ub -s ec tio n (2 ) o f s ec tio n 42 o f t he C G ST /S G ST A ct h av e no t b ee n co m pl ie d wi th in re sp ec t o f t he a m ou nt re fu nd ed .
Si gn at ur e Na m e – De sig na tio n / S ta tu s” ;
( c) a fte r St at em en t 1 , t he fo llo wi ng S ta te m en t s ha ll be in se rte d, n am el y:
- “S ta te m en t 1 A [ru le 8 9( 2) (h )] Re fu nd T yp e:
IT C ac cu m ul at ed d ue to in ve rte d ta x st ru ct ur e [c la us e (ii ) of fi rs t p ro vis o to s ec tio n 54 (3 )] Sl .
No .
De ta ils o f i nv oi ce s of in wa rd su pp lie s re ce ive d Ta x pa id o n in wa rd s up pl ie s De ta ils o f i nv oi ce s of o ut wa rd s up pl ie s iss ue d Ta x pa id o n ou tw ar d su pp lie s No .
Da te T a x a b le Va lu e In te gr at ed Ta x C e n tr a l Ta x S ta te /U ni on te rri to ry T ax No .
Da te Ta xa bl e Va lu e In te gr at ed T ax C e n tr a l Ta x St at e/ Un io n te rri to ry T ax 1 2 3 4 5 6 7 8 9 10 11 12 13 ”;
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 7 PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU (d ) af te r St at em en t 5 A, th e fo llo wi ng S ta te m en t s ha ll be in se rte d, n am el y:
- “S ta te m en t 5 B [ru le 8 9( 2) (g )] Re fu nd T yp e:
O n ac co un t o f d ee m ed e xp or ts ( Am ou nt in R s) Sl . N o.
De ta ils o f i nv oi ce s of o ut wa rd s up pl ie s in c as e re fu nd is cla im ed b y su pp lie r/ De ta ils o f i nv oi ce s of in wa rd su pp lie s in c as e re fu nd is c la im ed b y re cip ie nt Ta x pa id No .
Da te Ta xa bl e Va lu e In te gr at ed T ax Ce nt ra l T ax St at e/ Un io n Te rri to ry T ax Ce ss 1 2 3 4 5 6 7 8 ”.
D r.
C . C H AN D R AM O U LI , Ad di tio na l C hi ef S ec re ta ry t o G ov er nm en t (F AC ).
SE C TI O N O FF IC ER SE C TI O N O FF IC ER