The Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2017.
G.O. Ms. No. 148 Dated:- 25-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 148, Commercial Taxes and Registration (B1), 25th October 2017,
Aippasi 8, Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-46(f)/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 (Eighth Amendment) Rules, 2017.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017, with effect from the 29th June, 2017, after “FORM GST RFD-10”, the Form “FORM GST RFD-11”, “Bond for export of goods or services without payment of integrated tax”, a
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amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory:
Name :
Designation / Status –
Date –
Bond for export of goods or services without payment of integrated tax
(See rule 96A)
I/We……………..of………………..,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of India (hereinafter called “the President”) in the sum of………………….rupees to be paid to the President for which payment will and truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……………….day of………………..;
WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax;
and whereas the obligor desires to export goods or services in accordance with the provi
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AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date :
Place
Witnesses :
(1) Name and Address : Occupation :
(2) Name and Address : Occupation :
Accepted by me this………………………..day of ……………………. (month)……………..…….. (year)
………………………………..of …………….. (Designation)
for and on behalf of the President of India.
Letter of Undertaking for export of goods or services without payment of integrated tax
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he integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment.
I/we declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s).
Signature(s) of undertaker(s).
Date :
Place :
Witnesses :
(1) Name and Address : Occupation :
(2) Name and Address : Occupation :
Date :
Place :
Accepted by me this………………………..day of ……………………. (month)……………..…….. (year)
………………………………..of …………….. (Designation)
for and on behalf of the President of India.
Dr. C. CHANDRAMOULI,
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