TaxTMI 
TaxTMI 
Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2019.
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.... NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution, the Governor hereby promulgates the following Ordinance:― 1. (1) This Ordinance may be called the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2019. (2) Section 13 shall be deemed to have come into force on the 1st day of September 2019 and all the remaining provisions of this Ordinance shall come into force on such date as the State Government may, by notification, appoint. 2. In section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in clause (4), after the expression "the Appellate Authority for Advance Ruling", the expression "the National Appellate Authority for Advance Ruling" shall be inserted. 3. In section 10 of the principal Act,― (1) in sub-section (1), after the second proviso, the following Explanation shall be inserted, namely:- Short title and commence- ment. Amendment of section 2. Amendment of section 10. 469-Ex-IV-2 [245] 246 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY "Explanation. For the purposes of the sec....
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....sub-section (4), after the expression "of sub-section (1)", the expression "or sub-section (2-A), as the case may be," shall be inserted; (6) in sub-section (5), after the expression "under sub-section (1)", the expression "or sub-section (2-A), as the case may be," shall be inserted; (7) after sub-section (5), the following Explanations shall be inserted, namely:— "Explanation - 1.-For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression "aggregate turnover" shall include the value of supplies made by such person from the 1st day of April of a financial year upto the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Central Act 43 of 1961. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 247 Explanation - 2.— For the purposes of determining the tax payable by a person under this section, the expression "turnover in State" shall not includ....
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....tion: Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification: Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. Amendment of section 22. Amendment....
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....rm and manner, and within such time, as may be prescribed."; (2) for sub-section (7), the following sub-section shall be substituted, namely:― "(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: Provided that every registered person furnishing return under the proviso to sub- section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed: Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as ....
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....ied therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner."; (2) in sub-section (5), the following provisos shall be inserted, namely:― "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". 12. After section 53 of the principal Act, the following section shall be inserted, namely:― "53A. Transfer of certain amounts.-Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the Central Goods and Services Tax Act or under the Integrated Goods and Services Tax Act or under the Goods and Services Tax (Compensation to States) Act, the Government shall, transfer to the central tax account or integrated tax account or cess acco....
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....expression "appellant, the Authority or the Appellate Authority" shall be substituted. 17. In section 103 of the principal Act,― (1) after sub-section (1), the following sub-section shall be inserted, namely:― "(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on― (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B of the Central Goods and Services Tax Act and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961; (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961."; (2) in sub-section (2), after the expression "in sub-section (1)", the expression "and sub-section (1-A)" shall be inserted. 18. In section 104 of the principal Act, in sub-section (1),― (1) after the expression "the Authority or the Appellate Authority", the expression "or the National Appellate Authority" shall be i....
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....7, published at pages 20-22 in Part II- Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 14th November 2017, in the Schedule to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-5)/2017, published at pages 68-75 in Part II - Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 29th June 2017, shall be deemed to have come into force on the 1st day of July 2017, namely:― Amendment of section 105. Amendment of section 106. Amendment of section 171. Amendment of Notification. (1) "103A (2) 26 (3) Uranium Ore Concentrate.". 252 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (2) For the purposes of sub-section (1), the Government shall have and shall be deemed to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the Government had the power to amend the said notification under sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act retrospectively, at all material times. (3) No refund shall be made of all such tax which has been collected, but which would....