Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2019

Jul 12, 2019 | by Avantis RegTech Legal Research Team


The State Government of Tamil Nadu on June 28, 2019, has published the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2019, to further amend the Tamil Nadu Goods and Services Tax Rules, 2017.

Some of the major amendments in the Tamil Nadu Goods and Services Tax Rules, 2017, are as under:

Ø  Insertion of Rules:

a)      Rule 10A: Furnishing of Bank Account Details;

b)      Rule 31A: Value of supply in cases where Kerala Flood Cess is applicable;

c)       Rule 95A: Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist

Ø  Insertion of Forms:

a)      FORM GST PMT –09: Transfer of amount from one account head to another in electronic cash ledger, will come into force with effect from a date to be notified later;

b)      FORM GST RFD-10 B: Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets), will come into force with effect from July 01, 2019.

Ø  Under Rule 66(2) which specifies the Form and manner of submission of return by a person required to deduct tax at source:

a)      for the words, letters and figures “suppliers in Part C of FORM GSTR-2A and FORMGSTR-4A” the word “deductees” shall be substituted;

b)      the words “the due date of” shall be omitted;

c)       after the words, letters and figures “ FORM GSTR-7” the words “for claiming the amount of tax deducted in his electronic cash ledger after validation” shall be inserted.

Ø  Under Rule 67(2) which specifies the Form and manner of submission of statement of supplies through an ecommerce operator:

a)      the words, letters and numbers “in Part C of FORM GSTR-2A” shall be omitted;

b)      the words “the due date of” shall be omitted;

c)       after the words, letters and figures “FORM GSTR-8” the words “for claiming the amount of tax collected in his electronic cash ledger after validation” shall be inserted.

Ø  Under Rule 138(10) which specifies the Information to be furnished prior to commencement of movement of goods and generation of e-way bill:

a)      in the Table, in column (3), against serial no. 1 to serial no. 4, after the words “Over Dimensional Cargo”, the words “or multimodal shipment in which at least one leg involves transport by ship” shall be inserted;

b)      after the second proviso, the following proviso shall be inserted, namely:- “Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.”.

Ø  Under Rule 138E(a) which specifies the Restriction on furnishing of information in PART A of FORM GST EWB-01:

a)      after the words “being a person paying tax under section 10”, the words and figures “or availing the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/212(g-1)/2019, published at pages 1-3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated March 07, 2019,” shall be inserted;

b)      for the word “returns” the words, letters and figures “statement in FORM GST CMP-08” has been substituted;

c)       for the words “tax periods” the word “quarters” has been substituted.

Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official gazette.

[Notification No. SRO A-20(a)/2019]


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