The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017

What the amendment governs

The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017 change administrative and compliance requirements under the Tamil Nadu Goods and Services Tax Rules, 2017. Except where another date is specified, the changes took effect on publication in the Official Gazette.

The notification does not introduce land ownership, planning, building approval or property registration requirements. It may affect a property owner, buyer or professional only where that person or organisation has relevant GST registration, payment or input tax credit obligations.

Main changes

The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017 make the following changes:

• A period stated as sixty days in rule 3 is increased to ninety days.
• Rule 17 allows action after receipt of a recommendation from the Ministry of External Affairs, Government of India. This change applies from 29 June 2017.
• A registered person becoming eligible for input tax credit must submit FORM GST ITC-01 electronically on the common portal within thirty days, or within a further period notified by the Commissioner. An extension notified by the Commissioner of Central Tax is treated as notified by the Commissioner. This change applies from 29 June 2017.
• New rule 44A restricts specified carried-forward credit arising from additional customs duty paid on imported gold dore bars to one-sixth. The remaining five-sixths must be debited when the gold dore bar, gold or jewellery is supplied. Where supply had already occurred, the debit was required within one week from commencement of the amendment rules.
• The wording of rule 61 is changed with effect from 29 June 2017.
• Officers appointed as members of the Authority for Advance Ruling must not be below the rank of Joint Commissioner. This applies from 29 June 2017.

Registration, payment and forms

The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017 also provide that:

• A FORM GST PMT-06 challan generated on the common portal remains valid for fifteen days.
• Certain overseas suppliers of online information and database access or retrieval services may use specified payment systems from dates notified by the Board.
• Government departments applying for registration as suppliers need not provide bank account details.
• FORM GST REG-13 is replaced with a detailed Unique Identity Number application for United Nations bodies, embassies and other eligible entities. Applications are electronic and may also be granted on the proper officer's own initiative.
• FORM GST TRAN-1 is amended to include additional references, supplier or input service distributor registration details, and clarification concerning central taxes.