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TMI BlogTamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2. In section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017.) (hereinafter referred to as the principal Act),- (1) in clause (4), for the expression the Appellate Authority and the Appellate Tribunal , the expression the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 shall be substituted; (2) in clause (16), for the expression Central Board of Excise and Customs , the expression Central Board of Indirect Taxes and Customs shall be substituted; (3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:- (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 ; (4) clause (18) including the Explanation thereunder s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be recommended by the Council. , the expression one crore and fifty lakh rupees as may be recommended by the Council: shall be substituted; (c) after the proviso, the following proviso shall be added, namely:- Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ; (2) in sub-section (2), for clause (a), the following clause shall be substituted, namely:- (a) save as provided in sub-section (1), he is not engaged in the supply of services; . 6. Amendment of section 12. In section 12 of the principal Act, in sub-section (2), in clause (a), the expression sub-section (1) of shall be omitted. 7. Amendment of section 13. In section 13 of the principal Act, in sub-section (2), the expression sub-section (2) of in two places where it occurs, shall be omitted. 8. Amendment of section 16. In section 16 of the principal Act, in sub-section (2),- (1) in clause (b), for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) where received by a taxable person engaged,- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both,- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goods or services or both shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e inserted; (2) in sub-section (1), after clause (c), the following proviso shall be added, namely:- 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. ; (3) in sub-section (2), after the proviso, the following proviso shall be added, namely:- 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. . 15. Amendment of section 34. In section 34 of the principal Act,- (1) in sub-section (1),- (i) for the expression Where a tax invoice has , the expression Where one or more tax invoices have shall be substituted; (ii) for the expression a credit note , the expression one or more credit notes for supplies made in a financial year shall be substituted; (2) in sub-section (3),- (i) for the expression Where a tax invoice has , the expression Where one or more tax invoices have shall be substituted; (ii) for the expression a debit note , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person 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. (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. (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. (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. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. 49B. Order of utilisation of the input tax credit. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations 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. . 22. Amendment of section 52. In 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. 23. Amendment of section 54. In section 54 of the principal Act,- (1) in sub-section (8), in clause (a),- (a) for the expression on zero-rated supplies , the expression on export shall be substituted; (b) for the expression such zero-rated supplies , the express ..... X X X X Extracts X X X X X X X X Extracts X X X X
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