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TMI BlogTamil Nadu Goods and Services Tax (Third Amendment) Rules, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... hort title and commencement.-- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 26th day of December, 2022. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,-- (i) for sub-rule (4A), the following sub-rule shall be substituted, namely:-- "(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be inserted, namely:-- "(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or". 4. In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022, - (i) after the words, "value of such supply", the words, ", whether wholly or partly," shall be inserted; (ii) after the words, "shall pay", the words, "or reverse" shall be inserted; (iii) after the words, "in respect of such supply", the letters and words, ", proportionate to the amount not paid to the supplier," shall be inserted. 5. In the said rules, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.". 6. In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely:-- "(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B electronically on the common portal; or (b) furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B, within the period specified in the said sub-rule. (3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act. 4. This is a system generated notice and does not require signature. PART-B Reply by Taxpayer in respect of the intimation of difference in liability Reference No. of Intimation: Date: A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below: ARN of FORM GST DRC- 3 Paid Under Head Tax Period IGST CGST SGST/UTGST CESS AND/OR B. The reasons in respect of that part of the differential tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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