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Tamil Nadu Goods and Service Tax (Seventh Amendment) Rules 2019
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....nment Gazette, dated the 18th November, 2019. (BY ORDER OF THE GOVERNOR) Ka.BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT To The Additional Chief Secretary/Commissioner of State Tax, Chepauk, Chennai-5. The Works Manager, Government Central Press, Chennai-79. (with a request to publish the Notification in the Extraordinary issue of the Tamil Nadu Government Gazette, dated the 18th November, 2019 and to send 100 copies to the Government and 500 copies to the Additional Chief Secretary/Commissioner of State Tax, Chennai-5.) All Additional Commissioners/Joint Commissioners/Deputy Commissioners of State Tax concerned (Through the Additional Chief Secretary/Commissioner of State Tax, Chennai-5). Copy to: The Chief Minister's Office, Chennai - 9. All Secretaries to Government, Chennai - 9. (To communicate to all Heads of the Departments under their control) The Accountant General (Accounts and Entitlements), Chennai-18 (By name). The Accountant General (Audit-I) / (Audit-II), Tamil Nadu Lekha Pariksha Bhavan, 361, Anna Salai, Chennai - 18. The Commercial Taxes and Registration (B2) Department, Chennai-9. (for paper placing) ....
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....supplies made to SEZ unit or SEZ Developer (on payment of tax) Shipping bill/ Bill of GSTIN of recipient Document Details export/ Endorsed invoice by Taxable Integrated SEZ Cess Value Tax Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 9 10 3 (e) after Statement 4, the following Statement shall be inserted, namely:- "Statement 4A Refund by SEZ on account of supplies received from DTA- With payment of tax Document Details GSTIN of Supplier Type of Document No. Date Value Shipping bill/ Bill of export/ Endorsed invoice by No. SEZ Date Taxable Value Integrated Tax Cess ┴─2─3ã€ã€Œ45༠6à¼7ã€â”€8「9「 10 (f) for Statement 5, the following Statement shall be substituted, namely:- "Statement 5 [rule 89(2)(d) and rule 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) Shipping bill/ Bill of export/ Endorsed invoice Document Details Sr. No. Goods/ Services (G/S) Type of Document No. Date Value No. n....
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....f the transactions", the word, letters and figures "For FY 2017-18" shall be inserted; (B.) after the heading ending with the words and figures "April 2018 till March 2019", the following entry shall be inserted, namely:- "For FY 2018-19, particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019"; (iii) in FORM GSTR-9, in the instructions, (a) for paragraph 2, the following paragraph shall be substituted, namely: - "2. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March 2018 are to be provided in this return."; (b) in paragraph 4, - (A.) before the words, "It may be noted", the word, letters and figures "For FY 2017-18," shall be inserted; (B.) after the words, letters and figures, "that additional liability for the FY 2017-18", the letters and figures "or FY 2018-19" shall be inserted; (C.) after the words, "taxpayers cannot claim input tax credit", the words, letters and figures "unclaimed during FY 2017-18", s....
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....K, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table."; (c) in paragraph 5, in the Table, in second column,- (A.) against serial number 6B, after the entry ending with the words, figure, brackets and letter "under 6(H) below.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only."; (B.) against serial number 6C and serial number 6D, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax cre....
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....word, letters and figures, "For FY 2017-18," shall be inserted; (II) after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2018-19, Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here."; 8 (III) after the entry ending with the words "for filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)."; (H.) against serial number 8D, after the entry ending with the words "shall be negative.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly si....
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.... used for filling up these details. However, any ITC which was reversed in the FY 2018-19 as per second proviso to sub- section (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table."; (e) in paragraph 8, in the Table, in second column,- (A.) against serial number 15A, 15B, 15C and 15D, after the words and letters “details of non-GST refund claims.", the words and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; (B.) against serial number 15E, 15F and 15G, after the words "shall be declared here.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; (C.) against serial number 16A, after the words "filling up these details.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; (D.) a....
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...., serial number 5K, serial number 5L, serial number 5M and serial number 5N, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 50."; (iv) in paragraph 6, in second column,- (A.) against serial number 12B, after the entry ending with the words and figures "availed during Financial Year 2017-18.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (B.) against serial number 12C, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (C.) against serial number 14, after the entry ending with the words "are to be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have....
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....m No.GSTR-9C are true and fair subject to following observations/qualifications, if any: (a) (b) (c) ** *(Signature and stamp/Seal of the Auditor) Place: ..... Name of the signatory Membership No.... Date: ...... Full address 12 II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. (Name and address of the assessee with GSTIN) was (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the ....Act, and *I/we annex hereto a copy of their audit report dated along with a copy of each of :- conducted by M/s. (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from.to ending on (c) the cash flow statement (if available) for the period beginning from ... to ending on and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expendi....