The Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2017.
G.O. Ms. No. 188 Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 188, Commercial Taxes and Registration (B1), 29th December 2017, Margazhi 14,
Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-60(b-2)/2017.
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) Unless otherwise specified, 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 17, after sub-rule (1), the
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der bond or letter of undertaking in accordance with the provisions of sub-section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), refund of input tax credit shall be granted as per the following formula-
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net
ITC ÷ Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) “Turnover of zero-
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ans the period for which the claim has been fi led.
(4A) In the case of supplies received on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notification No.41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for ex
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e inserted;
(b) after sub-rule (8), the following sub-rule shall be inserted, namely:-
“(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017 or Notification No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notification No.41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“FORM GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than
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/YYYY
3
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3.
4
Jurisdiction
Center
Bengaluru West, CGST Commissionerate
5
Details of Bank Account of representative in India(if appointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the fi eld values in the form
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Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Signature
Name of Authorised Signator
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of of :
Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of Company/Society/LLP/ FCNR/ etc. person who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be fi led in the fol
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uthentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC).
2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.”;
(vii) in FORM GST REG-13,
a. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number
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refund is sought.”;
(ix) for FORM GST RFD-10, the following form shall be substituted, namely:-
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From
5. ARN and date of GSTR-11 : ARN <……………> Date
6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my kno
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