The Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2018.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017, - (i) in rule 37, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16."; (ii)     in rule 83, in sub-rule (3), in the second proviso, fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 201 7), shall be deposited in the Fund.";  (vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:- "(3) Where the Authority determines that a registered person has not passed on the benefit ofthe reduction in the rate of tax on the supply of goods or services or the benefit of input -tax credit to the recipient by way of commensurate reduction in prices, the Authority may order(a) reduction in prices; the Authority may order- (a) reduction in p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bstituted, namely:- "10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 201 7, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.", (ix)    with effect from 01^st July, 2017, in FORM GST PCT-01, in PART B, (a) against SI. No. 4, after entry (10), the following shall be inserted, namely:"(l l) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years"; (b) after the "Consent", the following shall be inserted, namely:- "Declaration I hereby ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ils of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient   Tax paid   GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 9                 ;" (xi) in FORM GST RFD-01A, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- "Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted....