Deleted[(1) Any person who makes a deduction under section 13, shall deposit the sum so deducted to the assessing authority having jurisdiction over the person or to any other authority authorised by the 3 [Joint] Commissioner to receive such payment, on or before the 20th day of the succeeding month in which the deduction was made with a statement in Form R. ]Deleted *[“(1) (a) Any person liable to make deduction and payment of tax under section 13 shall apply to the registering authority having jurisdiction over the person for a Tax Deductor Identification Number (TDIN) in electronic Form XX and shall obtain the same before making such deduction:
Provided that the application in electronic Form XX shall be filed by persons who are deducting and paying tax under section 13 of the Act, within thirty days on and from the 29 th January 2016.
(b) Any person who makes a deduction under section 13, shall deposit the sum so deducted electronically to the assessing authority having jurisdiction along with a statement in electronic Form R on or before the 20 th day of every succeeding month along with proof of electronic payment”;]*
(2) The certificate that a dealer has no liability to pay or has paid the tax under section 5, referred to in clause 4 [(c)] of the first proviso to sub-section (1) of section 13 shall be in delete[Form S.]delete *[ electronic Form S and it shall be generated by the assessing authority after satisfying that the dealer has paid the tax or the dealer has no liability to pay tax”]* ----------------------------------------------------------------
1. Sub-rule (8) was inserted by Notification No. SRO A-48 (a) / 2008 dated 3rd December 2008, with effect from that date.
2. Sub rules 9 and 10 were inserted in this Rule by G.O.No. 83 dated 18th June 2012, effective from 19th June 2012.
3. The words ‘Deputy’ and ‘Joint’ were substituted for the words ‘Assistant’ and ‘Deputy’ as per Amendments to TNVAT Rules, 2007 (G.O.Ms.No. 91, Commercial Taxes and Registration (B1), 2 nd July 2012.
4. In Rule 9 sub-rule (2) clause (c) was substituted for clause (b) as per Amendments to TNVAT Rules, 2007 (G.O.Ms.No.
91, Commercial Taxes and Registration (B1), 2 nd July 2012.
*. In rule 8 in sub-rule (6) the expression was substituted and In Rule 9 sub-rule (1) was replaced by sub-rule (1)and sub-rule
(2) the expression “Form S” was replaced by the above expression as per G.O.Ms. No. 18 Dated 29.01.2016
(3) The certificate of deduction of tax referred to in sub-section (3) of section 13 shall be in delete[Form T]delete *[ electronic Form T and it shall be based on the statement filed in electronic Form R”]*
(4) The notice in writing, indicating the amount payable under the Act, referred to in sub-section (5) of section 45 shall be in Form U.