TaxTMI 
TaxTMI 
Tamil Nadu Goods and Services Tax Rules, 2017 - Amendment to the TNGST Rules, 2017
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.... they shall be deemed to have been come into force with effect from the 8th day of October, 2024. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 36, in sub-rule (3), after the words "suppression of facts", the words and figures "under section 74" shall be inserted. 3. In the said rules, in rule 46, shall be deemed to have been come into force with effect from 1st day of November, 2024,- (a) after clause (s), the second proviso shall be omitted; (b) in the third proviso, for the words "Provided also that in the case of", the words "Provided further that in the case of" shall be substituted; 4. In the said rules, after rule 47, the following rule shall be inserted shall be deemed to have been come into force with effect from the 1st day of November, 2024, namely :- "47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice .- Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (....
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....en substituted with effect from the 1st day of November, 2024. 12. In the said rules, in rule 121, for the words and figures "proceedings under section 73 or, as the case may be, section 74", the words, figures and letter "proceedings under section 73 or section 74 or section 74A, as the case may be," shall be deemed to have been substituted with effect from 151 day of November, 2024. 13. In the said rules, in rule 142 with effect from the 1st day of November, 2024,- (a) in sub-rule (1),- (i) in clause (a), after the words and figures "or section 74", the words, figures and letter "or section 74A" shall be inserted; (ii) in clause (b), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (3) of section 74A" shall be inserted; (b) in sub-rule(1A), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (1) of section 74A" shall be inserted; (c) in sub-rule (2), for the words, brackets and figures "or, as the case may be, tax, interest and penalty in accordance with the provisions of subsection (5) of section 74", the words, brackets, figures....
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....or both, in respect of orders mentioned in clauses (b) and (c) of sub-section (1) of section 128A, may file an application electronically in FORM GST SPL 02 on the common portal, providing the details of the said order, along with the details of the payments made towards the tax demanded: Provided that the payment towards such tax demanded shall be made only by crediting the amount in the electronic liability register against the debit entry created by the said order: Provided further that if the payment towards such tax demanded has been made through FORM GST DRC-03, an application in FORM GST DRC- 03A, as prescribed in sub-rule (2B) of rule 142, shall be filed by the said person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said demand, before filing the application in FORM GST SPL 02. (3) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially on account of erroneous refund and partially for other reasons, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the sai....
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....it petition on the common portal, within one month of the issuance of the said order for withdrawal by the concerned authority. (8) Where the proper officer is of the view that the application made in FORM GST SPL-01 or FORM GST SPL-02 is liable to be rejected as not being eligible for waiver of interest, or penalty, or both, as per section 128A, he shall issue a notice on the common portal to the applicant in FORM GST SPL-03 within three months from the date of receipt of the said application and shall also give the applicant an opportunity of being heard. (9) On receiving the notice under sub-rule (8), the applicant may file a reply to the said notice on the common portal in FORM GST SPL-04, within a period of one month from the date of receipt of the said notice. (10) If the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as per section 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the said application and concluding the proceedings under section 128A. (11) In cases where the order in FORM GST SPL-05 is issued by the proper officer under sub-rule (10) .- (....
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....ion (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with sub-section (3) of section 128A, shall be restored. (b) In cases where an appeal is filed against the order in FORM GST SPL-07 for rejection of application for waiver of interest, or penalty, or both, if- (i) the appellate authority has held that the proper officer has wrongly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the said appellate authority shall pass an order in FORM GST SPL-06 on the common portal accepting the said application and concluding the proceedings under section 128A; or (ii) the appellate authority has held that the proper officer has rightly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the original appeal, if any, filed by the applicant against the order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with sub- section (3) of section 128A, shall be restored, subject to condition that the applicant files an undertaking electronically on the port....
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....e: DD/MM/YYYY Order for Dropping the Proceedings for Cancellation of Registration This has reference to your reply filed vide ARN-------- dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: << text >> Or This is in reference to Notice issued in REG-31 vide Reference Number dated DD/MM/YYYY for contravention of provisions of rule 10A of the Tamil Nadu Goods Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017). Since you have furnished the valid details of bank account on the common portal in the system, the proceedings initiated for cancellation of registration are hereby dropped. Or This is in reference to Notice issued in REG-31 vide Reference Number dated DD/MM/YYYY, for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the TamilNadu Goods Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017). Since you have filed all the pending returns which were due on the date ofissue of the aforesaid notice, and have made payment of self-assessed ....
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....with bank. 2. These discrepancies or anomalies prima facie indicate contravention of the provisions of the TamilNadu Goods and Services Tax Act, 2017(TamilNadu Act 19 of 2017) and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled. 3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of rule 21A. 4. Accordingly, you are requested to furnish the valid details of bank account on the common portal or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer. 5. The suspension of registration shall be lifted after you furnish the valid details of bank account on the common portal within stipulated time. 6. ....
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.... 15,- (i) in clause (a), in the Table, in the first column relating to "Particulars", in item (b) relating to. "pre-deposit", for the brackets, letters, words and figures "(b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25 crore in respect of cess)", the brackets, letters, words, and figures "(b) Pre- deposit(10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)" shall be substituted; (ii) in clause (b), in the opening portion, for the brackets, words, figures and letters "(pre-deposit 10% of disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25 crore in respect dcess)", the brackets, words, figures and letters "(pre- deposit 10% of disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)" shall be substituted. 19. In the said rules, in FORM GST APL-05, with effect from the 1s....
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....e amount of applicable interest and penalty in full by ......., failing which Show Cause Notice will be issued under sub-section (1) of Section 74A read with clause (ii) of sub-section (5) of the said section." (c) in PART B, in the first paragraph, after the words, figures and brackets "under section 73(5) / 74(5)", the figures, letters and brackets "/74A (8)/ 74A (9)" shall be inserted. 22. In the said rules, after FORM SBY-06, the following forms shall be deemed to have been inserted with effect from the 1st day of November, 2024, namely: - 'FORM GST SPL - 01 [See rule 164(1)] Application for waiver of interest or penalty or both under section 128A in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said section Reference No. Date: Table 1 S. No. Particulars 1 a GSTIN/Temporary ID/UIN b Legal Name of the Business (As mentioned in PAN No.) c Mobile Number ....
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....er, I understand and agree that no appeal shall be filed against the order concluding demand proceedings, issued under section 128A, in any forum in the future. 3. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. Table 6 6. Verification: I (name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render my application void and all benefits under Section 128A will be withdrawn. Table 7 7 Upload required documents Self-certified copy of notice/ statement Proof of payment made through FORM GST DRC 03 Proof of withdrawal of writ petiti....
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.... f Jurisdiction < Auto > Table 2 2. S.No. Details of the demand order 1 Demand Order No 2 Date of issuance of order 3 Section under which order is issued Drop down 4 Whether any appeal or writ petition is filed against order before the Appellate Authority/ Appellate Tribunal/ High Court/ Supreme Court Drop down 5 If Yes in '4', whether the order for withdrawal of appeal or writ petition is issued ? Drop down 6 Whether demand order involves demand of erroneous refunds Drop down Table 3 (Amount in Rs.) 3 Financial Year Amount demanded in the order (A) Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6) (B) IGST CGST SGST CESS Total Tax including Cess Interest Penalty IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 ....
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....ase may be, as per second proviso to sub-section (1) of section 128A. 5. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. Table 6 6 Verification: I ________ (name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render this application void and the benefits provided under section 128A will not be valid. Table 7 7 Upload required documents Self-certified copy of the order Proof of withdrawal of appeal / writ petition or application filed for withdrawal of appeal/ writ petition (if the order for withdrawal has not been issued) (where applicable) Proof of payment made towards demand / paid through FORM GST DRC-03 and adjusted through FORM GST DRC-03A. Any other document (please ....
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.... 2. Upon verification of your application and the details provided therein, your application is liable to be rejected for the following reasons: - [Reason 1] - [Reason 2] OR/ AND In this regard, it appears that the amount of tax is short paid by you as given below: Demand details (A) Demand paid through FORM GST DRC 03 (in case of notice/ statement) or by crediting electronic liability register in case of orders Out of amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6), if any. Demand Short Paid Notice id/ Order id No. Financial Period IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Dropdown ....
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...... Address of applicant........................... Reference No. of FORM GST SPL-01/ FORM GST SPL-02 ................dated............. Subject: Order for approval of application submitted under Section 128A This has reference to your application with reference no. ..........dated ..... furnishing details/ information and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A. OR This has reference to your application with reference no. ...........dated ..........., and your reply in FORM GST SPL-04 with reference no. ........... dated............ furnishing details/ information/ submission and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A . 2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or penalty or both under section 128A, is allowed as under: 3. Demand Notice/ Demand Order Details: a. Order No/ Notice No : b. Date of order/ Notice: Financial Year Amount demanded in the notice/ statement/ order against which application un....
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.... Cess Cess TOTAL TOTAL [Signature] [Name of the Tax Officer] [Designation] [Jurisdiction] [Address] Notes - Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. FORM GST SPL -06 [See Rule 164 (15)(b)(i)] Order for conclusion of proceedings as per section 128A Reference No......... Date: To, GSTIN of applicant ............................. Legal Name of applicant............................. Address of applicant............................. Name of the authorised representative - Reference No. of FORM GST SPL-01/ FORM GST SPL-02 ...............dated............... Reference No. of FORM GST SPL-07...............dated............... Reference No. of FORM GST APL-01..........
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.... TOTAL TOTAL CGST CGST SGST SGST IGST IGST Cess Cess TOTAL TOTAL Notes - Any incorrect declaration or suppression of facts will render this approval void and may lead t....