TaxTMI 
TaxTMI 
The Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2017.
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.... shall be deemed to be granted under the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)."; (ii) in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify."; (iii) with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be substituted, namely:- "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), refund of input tax credit shall be granted as per the following formula- Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) ....
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.... II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notification No.41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted."; (iv) in rule 95- (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11."; (b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted; (v) with effect from 23rd October, 2017, in rule....
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....ugh which taxable services are provided: 1. 2. 3. 4 Jurisdiction Center Bengaluru West, CGST Commissionerate 5 Details of Bank Account of representative in India(if appointed) Account Number Type of account Bank Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the fi eld values in the form 7 Declaration I hereby solemnly affirm 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. I, ............................... hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. &....
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....anaging Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being fi led/ is registered under the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017). All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status Instructions - 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC). 2. Appoint....
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....the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought."; (ix) for FORM GST RFD-10, the following form shall be substituted, namely:- "FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From <DD/MM/YY> To <DD/MM/YY> 5. ARN and date of GSTR-11 : ARN <...............> Date <DD/MM/YY> 6. Amount of Refund Claim : <INR><In Words> State Central Tax State /UT Tax Integrated Tax Cess Total 7. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator....