Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2019. - G.O. Ms. No. 198 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [ G.O. Ms. No. 198, Commercial Taxes and Registration (B1), 30th December 2019, Margazhi 14, Vikari, Thiruvalluvar Aandu-2050 .] No. SRO A-46(a-1)/2019 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, on the recommendations of the Council, hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2019. (2) Save as otherwise provided, 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), with effect from the 1st January, 2020, in rule 36, in sub-rule (4), for the fi gures and words 20 per cent. , the figures and words 10 per cent. shall be substituted. 3. In the said rules, after rule 86, the following rule shall be inserted, namely:- 86A. Conditions of use of amount available in electronic credit ledger.- (1) The Commissioner or an offi cer authorized by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as- (a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- i. issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or ii. without receipt of goods or services or both; or (b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or (c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilized amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have eff ect after the expiry of a period of one year from the date of imposing such restriction. . 4. In the said rules, with eff ect from the 11th January, 2020 in rule 138E, after clause (b), the following clause shall be inserted, namely:- (c) being a person other than a person specifi ed in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be. . Ka. BALACHANDRAN, Principal Secretary to Government.