III-1a Ex. (266)-1 Part III—Section 1(a) General Statutory Rules, Notifi cations, 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. 2.40 Paise TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY COMMERCIAL TAXES AND REGISTRATION DEPARTMENT THE TAMIL NADU GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017.
[G.O. Ms. No. 92, Commercial Taxes and Registration (B1), 17th August 2017, Aavani 1, Hevilambi, Thiruvalluvar Aandu-2048.]
No.SRO A-38(c)/2017.
In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (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 (Second Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Offi cial Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017.
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 29th June, 2017, in sub-rule (2), after the words, “said form”, the words “or after receiving a recommendation from the Ministry of External Affairs, Government of India” shall be inserted;
(iii) in rule 40, with effect from the 29th day of June, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- “(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of Section 18, or within such further period as may be extended by the Commissioner by a notifi cation in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid:
Provided that any extension of the time limit notifi ed by the Commissioner of Central Tax shall be deemed to be notifi ed by the Commissioner.”;
(iv) after rule 44, the following rule shall be inserted, namely:- [ 1 ] No. 266] CHENNAI, THURSDAY, AUGUST 17, 2017 Aavani 1, Hevilambi, Thiruvalluvar Aandu – 2048 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY “44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.—The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and fi ve-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”
(v) in rule 61, with effect from the 29th day of June, 2017, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be s ubstituted.
(vi) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:- “Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fi fteen days:
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board’s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notifi ed by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- “Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notifi ed by the Board.”;
(vii) for rule 103, with effect from the 29th day of June, 2017, the following rule shall be substituted, namely:- “103. The Government shall appoint offi cers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading ‘Instructions for submission of Application for Registration’, after Serial No. 15, the following Serial No. shall be inserted, namely:- “16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 29th June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:- TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3 “FORM GST REG-13 (See Rule 17) Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District –
PART A
(i) Name of the Entity
(ii) Permanent Account Number (PAN) of entity (Not applicable for entities specifi ed in clause (a) of sub-section (9) of Section 25 of the Act)
(iii) Name of the Authorised Signatory
(iv) PAN of Authorised Signatory (Not applicable for entities specifi ed in clause (a) of sub-section (9) of Section 25 of the Act)
(v) E-mail Address of the Authorised Signatory
(vi) Mobile Number of the Authorised Signatory (+91)
PART B
1. Type of Entity (Choose one) UN Body. Embassy. Other Person.
2. Country
2A. Ministry of External Affairs, Government of India’ Recommendation (if applicable) Letter No. Date
3. Notifi cation details Notifi cation No. Date
4. Address of the entity in State Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information E-mail Address Telephone number Fax Number Mobile Number III-1a Ex. (266)-1a 4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
5. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number E-mail address Telephone No.
Designation /Status Director Identifi cation Number (if any) PAN (Not applicable for entities specifi ed in clause (a) of sub-section (9) of Section 25 of the Act) Aadhaar Number (Not applicable for entities specifi ed in clause (a) of sub-section (9) of (section 25 of the Act) Are you a citizen of India?
Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code
6. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address
7. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
or The proper offi cer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN-Body / Embassy etc., in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5 PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU
8. Verifi cation I hereby solemnly affi rm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature) Date: Name of Authorized Person:
or (Signature) Place: Name of Proper Offi cer:
Date: Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others notifi ed by the Government.
· Every person required to obtain a unique identity number shall submit the application electronically.
· Application shall be fi led through Common Portal or registration can be granted suo-moto by proper offi cer.
· The application fi led on the Common Portal is required to be signed electronically or through any other mode as specifi ed by the Government.
· The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be fi lled up against the “Authorised Signatory details” in the application.
· PAN / Aadhaar will not be applicable for entities specifi ed in clause (a) of sub-section (9) of section 25 of the Act.
(x) With effect from the 29th day of June, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, fi gures and brackets “and 140 (6)”, the fi gures, brackets and word “, 140 (6) and 140
(7) shall be substituted;
(ii) in item (b), -
(a) after the word, fi gures and brackets, “section 140 (5)”, the words, fi gures and brackets “and Section 140(7)” shall be inserted;
(b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
(c) in the heading of column 8, after the words “Eligible duties and taxes”, the brackets and words “(central taxes)” shall be inserted.
S.K. PRABAKAR, Principal Secretary to Government (FAC).