Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2019. - G.O. Ms. No. 191 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [ G.O. Ms. No. 191, Commercial Taxes and Registration (B1), 17th December 2019, Margazhi 1, Vikari, Thiruvalluvar Aandu-2050. ] No. SRO A-45(b-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 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 (Eighth Amendment) Rules, 2019. (2) 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), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification. (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4). . Ka. BALACHANDRAN, Principal Secretary to Government.