TaxTMI 
TaxTMI 
Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2019
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...., namely :- 1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, 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 (hereinafter referred to as the said rules), in rule 21A,- (a) in sub-rule (3), the following explanation shall be inserted, with effect from the 9th October, 2019, namely :- "Explanation .- For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him ....
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....STR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1), then such person shall not be required to furnish the return in FORM GSTR-3."; (b) sub-rule (6) shall be omitted with effect from the 1st July, 2017. 5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, with effect from the 9th October, 2019, namely :- "(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule....
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....use (b), in sub-clause (iii), in the proviso for the figures, letters and word "30th April, 2019", the figures, letters and word "31st January, 2020", shall be substituted with effect from the 9th October, 2019. 9. In the said rules, in rule 142, - (a) after sub-rule (1), the following sub-rule shall be inserted, with effect from the 9th October, 2019, namely :- "(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A."; (b) in sub-rule (2)....
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....bsp; CGST Act SGST/UTGST Act IGST Act Cess Total The grounds and quantification are attached / given below: You are hereby advised to pay the amount of tax as ascertained above alongwith ....