Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018
TAMIL NADU ORDINANCE NO. 2 OF 2018 Dated:- 14-11-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Tamil Nadu Acts and Ordinances
\nThe following Ordinance which was promulgated by the Governor on the 13th November 2018 is hereby published for general information:-
\nAn Ordinance to amend the Tamil Nadu Goods and
\nServices Tax Act, 2017.
\nWHEREAS the Legislative Assembly of the State is not in session and the Governor of Tamil Nadu is satisfied that circumstances exist which render it necessary for him to take immediate action for the purposes hereinafter appearing;
\nNOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution, the Governor hereby promulgates the following Ordinance:-
\n1. Short title and commencement.
\n (1) This Ordinance may be called the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018.
\n (2) (i) Sections 3 and 30 shall be d<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uot;Central Board of Indirect Taxes and Customs" shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be omitted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ting training on navigating such vessels; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ;, the expression "under entries 84 and 92A" shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 29 of the principal Act,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or the time being in force.". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ons of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion 112 of the principal Act, in sub-section (8), in clause (b), after the expression "arising from the said order," the expression "subject to a maximum of fifty crore rupees," shall be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018TAMIL NADU ORDINANCE NO. 2 OF 2018 Dated:- 14-11-2018 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTTamil Nadu Acts and Ordinances The following Ordinance which was promulgated by the Governor on the 13th November 2018 is hereby published for general information:- An Ordinance to amend the … Continue reading “Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15296","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15296"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15296\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:-
\n"(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and";
\n(4) clause (18) including the Explanation thereunder shall be omitted;
\n(5) in clause (35), for the expression "clause (c)", the expression "clause (b)" shall be substituted;
\n(6) in clause (69), in sub-clause (f), after the expression "Article 371", the expression "and Article 371J" shall be inserted;
\n(7) in clause (102), the following Explanation shall be added, namely:-
\n"Explanation.- For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities.".
\n3. Amendment of section 7.
\nIn section 7 of the principal Act,-
\n(<\/p>\n
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\n5. Amendment of section 10.
\nIn section 10 of the principal Act,-
\n(1) in sub-section (1),-
\n(a) for the expression "in lieu of the tax payable by him, an amount calculated at such rate", the expression "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted;
\n(b) in the proviso, for the expression "one crore rupees, as may be recommended by the Council.", the expression "one crore and fifty lakh rupees as may<\/p>\n
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\n8. Amendment of section 16.
\nIn section 16 of the principal Act, in sub-section (2),-
\n(1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
\n"Explanation.- For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-
\n(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
\n(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.";
\n(2) in clause (c), for the expression "section 41", the expression "section 41 or section 43A" shall be substituted.
\n9. Amendment of section 17.
\nIn section 17 of the principal Act,-
\n(1) in sub-section (3), <\/p>\n
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\n (D) imparting training on flying such aircraft;
\n(ii) for transportation of goods;
\n(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
\nProvided that the input tax credit in respect of such services shall be available,-
\n(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
\n(ii) where received by a taxable person engaged,-
\n (I) in the manufacture of such motor vehicles, vessels or aircraft; or
\n (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
\n(b) the following supply of goods or services or both,-
\n(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or air<\/p>\n
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\n11. Amendment of section 22.
\nIn section 22 of the principal Act,-
\n(1) in sub-section (1), after the proviso, the following proviso shall be added, namely:-
\n"Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover.";
\n(2) in the Explanation, in clause (iii), the following shall be added at the end, namely:-
\n"except the State of Jammu and Kashmir and the States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.".
\n12. Amendment of section 24.
\nIn section 24 of the principal Act, lor clause (x), the following clause shall be substituted, namely:<\/p>\n
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\n(1) in the marginal heading, after the expression "Cancellation", the expression "or suspension" shall be inserted;
\n(2) in sub-section (1), after clause (c), the following proviso shall be added, namely:-
\n"Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.";
\n(3) in sub-section (2), after the proviso, the following proviso shall be added, namely:-
\n"Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.".
\n15. Amendment of section 34.
\nIn section 34 of the principal Act,-
\n(1) in sub-section (1),-
\n(i) for the expression "Where a tax invoice has", the expression "Where one or more tax invoices ha<\/p>\n
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\n17. Amendment of section 39.
\nIn section 39 of the principal Act,-
\n(1) in sub-section (1),-
\n(a) for the expression "in such form and manner as may be prescribed", the expression "in such form, manner and within such time as may be prescribed" shall be substituted;
\n(b) the expression "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted;
\n(c) the following proviso shall be added, namely:-
\n"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.";
\n(2) in sub-section (7), the following proviso shall be added, namely:-
\n"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Gov<\/p>\n
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\n(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
\n(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
\n(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
\n(5) The amount of tax specified in the ou<\/p>\n
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\n19. Amendment of section 48.
\nIn section 48 of the principal Act, in sub-section (2), after the expression "section 45", the expression "and to perform such other functions" shall be inserted.
\n20. Amendment of section 49.
\nIn section 49 of the principal Act,-
\n(1) in sub-section (2), for the expression "section 41", the expression "section 41 or section 43A" shall be substituted;
\n(2) in sub-section (5),-
\n(a) in clause (c), the following proviso shall be added, namely:-
\n"Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax.";
\n(b) in clause (d), the following proviso shall be added, namely:-
\n"P<\/p>\n
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\n22. Amendment of section 52.
\nIn section 52 of the principal Act, in sub-section (9), for the expression "section 37", the expression "section 37 or section 39" shall be substituted.
\n23. Amendment of section 54.
\nIn section 54 of the principal Act,-
\n(1) in sub-section (8), in clause (a),-
\n(a) for the expression "on zero-rated supplies", the expression "on export" shall be substituted;
\n(b) for the expression "such zero-rated supplies", the expression "such exports" shall be substituted;
\n(2) in the Explanation, in clause (2),-
\n(a) in sub-clause (c), in item (i), after the expression "foreign exchange", the expression "or in Indian rupees wherever permitted by the Reserve Bank of Indi<\/p>\n
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\n27. Amendment of section 129.
\nIn section 129 of the principal Act, in sub-section (6), including the proviso, for the expression "seven days", in two places where it occurs, the expression "fourteen days" shall be substituted.
\n28. Amendment of section 143.
\nIn section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be added, namely:-
\n"Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years, respectively.".
\n29. Amendment of Schedule I.
\nIn Schedule I of the principal Act, in paragraph 4, for the expression "taxable person", the expression<\/p>\n
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