G.O. Ms. No. 6, Amendment to Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 6 on 18th January 2019 to amend Notification No. II(2)/CTR/868(f-2)/2017 under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment adds conditions concerning input tax credit, exported goods and certification by a chartered accountant, and is deemed effective from 15th January 2019.
What the notification does
G.O. Ms. No. 6, issued by the Government of Tamil Nadu, Commercial Taxes and Registration Department, on 18th January 2019, amends Notification No. II(2)/CTR/868(f-2)/2017 under the Tamil Nadu Goods and Services Tax Act, 2017. The Governor of Tamil Nadu made the amendment under Section 147, based on the recommendations of the Council.
The amendment changes the entry against serial number 1 in the table of the earlier notification and removes wording from the related explanation.
Main conditions added
G.O. Ms. No. 6 adds the following requirements where exports have already been made after claiming input tax credit on inputs used to manufacture those exports:
- Goods subsequently supplied must be used to manufacture and supply taxable goods.
- Those taxable goods cannot be nil rated or fully exempted goods.
- A chartered accountant must certify that the supplied goods have been used for the required purpose.
- The certificate must be submitted to the jurisdictional commissioner of GST, or another officer authorised by the commissioner.
- The certificate must be submitted within six months of the supply.
- No certificate is required if input tax credit was not claimed on the inputs used to manufacture the exported goods.
Other wording changed
G.O. Ms. No. 6 removes the words “on pre-import basis” from the explanation against serial number 1 of Notification No. II(2)/CTR/868(f-2)/2017.
The source does not reproduce the complete earlier notification. The full scope of serial number 1 therefore cannot be determined from this amendment alone.
Who may be affected
G.O. Ms. No. 6 is relevant to suppliers and manufacturers covered by serial number 1 of the amended notification, particularly where exports were made using inputs on which input tax credit had been claimed. Chartered accountants and the relevant GST commissioner or authorised officer also have roles under the added certification requirement.
The notification contains no provision concerning land ownership, property title, land use or property registration. Its subject is a GST condition relating to supplied goods, exports and input tax credit.
Effective date
G.O. Ms. No. 6 states that the amendment is deemed to have come into force on 15th January 2019, although the government order and Gazette publication are dated 18th January 2019.
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Common questions
Does this notification change any Tamil Nadu land or property rule?
No land, ownership, land use or property registration provision appears in the notification. It amends a notification under the Tamil Nadu Goods and Services Tax Act, 2017.
When is a chartered accountant's certificate required?
It is required where exports have already been made after claiming input tax credit on the inputs used to manufacture those exports. The certificate must confirm the required use of the subsequently supplied goods.
When is the chartered accountant's certificate not required?
No certificate is required if input tax credit was not claimed on the inputs used to manufacture the exported goods.
What is the deadline for submitting the certificate?
The certificate must be submitted to the jurisdictional commissioner of GST, or an officer authorised by the commissioner, within six months of the supply.
