Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017.
G.O. Ms. No. 092 Dated:- 17-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
\nCOMMERCIAL TAXES AND REGISTRATION DEPARTMENT
\n[G.O. Ms. No. 92, Commercial Taxes and Registration (B1), 17th August 2017, Aavani 1, Hevilambi, Thiruvalluvar Aandu-2048.]
\nNo. SRO A-38(c)\/2017.
\nIn exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (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:-
\n(1) These rules may be called the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Tamil Nadu Goods and Services Tax Rules, 2017.
\n(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words<\/p>\n
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\n“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one wee<\/p>\n
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\n(vii) for rule 103, with effect from the 29th day of June, 2017, the following rule shall be substituted, namely:-
\n“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
\n(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
\n“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
\n(ix) With effect from t<\/p>\n
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\nName of the Premises\/Building
\nRoad\/Street
\nCity\/Town\/Village
\nDistrict
\nBlock\/Taluka
\nLatitude
\nLongitude
\nState
\nPIN Code
\nContact Information
\nE-mail Address
\nTelephone number
\nFax Number
\nMobile Number
\n5.
\nDetails of Authorized Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast Name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nE-mail address
\nTelephone No.
\nDesignation \/Status
\nDirector Identification Number (if any)
\nPAN (Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act)
\nAadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of (section 25 of the Act)
\nAre you a citizen of India?
\nYes \/ No
\nPassport No. (in case of foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the
\nPremises\/Building
\nRoad\/Street
\nTown\/City\/Village
\nDistrict
\nBlock\/Taluka
\nState
\nPIN Code
\n6.
\nBank Account Details (add more if required)
\nAccoun<\/p>\n
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\nInstructions for submission of application for registration for UN Bodies\/ Embassies\/others notified by the Government.
\n * Every person required to obtain a unique identity number shall submit the application electronically.
\n * Application shall be fi led through Common Portal or registration can be granted suo-moto by proper officer.
\n * The application fi led on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
\n * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
\n * PAN\/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
\n(x) With effect from the 29th day of June, 2017, in FORM GST TRAN-1 in Serial No. 7,-
\n(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) <\/p>\n
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