The Tamil Nadu Value Added Tax Notification, 2006.
-

Body NOTIFICATION No. G.O. Ms.No. 18, Dated 29th January, 2016

In exercise of the powers conferred by sub-section (1) of section 80 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendments to the Tamil Nadu Value Added Tax Rules, 2007:

2. The amendments hereby made shall come into force on 29th January 2016.

AMENDMENTS.

In the said Rules,-

1. in rule 4,-

(a) in sub-rule (1), for the expression "within thirty days from the date of commencement of the Act", the expression "within thirty days from the date of commencement of the Business" shall be substituted;

(b) for sub-rules (9), (9-A) and (10), the following sub-rules shall be substituted, namely:-

"(9) Every application for registration shall be in electronic Form A and shall be duly filled and submitted through the website of the Commercial Taxes Department with recent passport size photograph of the applicant along with proof of electronic payment of registration fee as specified in sub-section (1) of section 39 within the period prescribed in this rule:

Provided that the registering authority may entertain the said application for a further period of thirty days, if it is satisfied that the applicant has sufficient cause for not submitting the application within the prescribed period.

(9-A) (a) Every dealer who applies for registration under the Act shall furnish the Permanent Account Number (PAN) in the name of the proprietor or business firm or company as the case may be, assigned under the Income Tax Act, 1961 (Central Act 43 of 1961) to the registering authority, at the time of electronic submission of the application along with the proof of the same.

(b) Every dealer who is liable to be registered under the Act and having an Importer Exporter Code (hereinafter called 'the IEC') assigned under the Foreign Trade (Development and Regulation) Act, 1992 (Central Act 22 of 1992) shall furnish the IEC at the time of electronic submission of application for registration along with the proof of the same:

Provided that the dealers already registered under the Act and having the IEC shall furnish the IEC to the registering authority concerned, along with the proof of the same, within two months on and from the 29th January 2016:

Provided further that every dealer registered under the Act, who is assigned with the IEC, subsequent to the registration under the Act shall furnish the IEC to the registering authority concerned, along with the proof of the same, within fifteen days from the date of assignment of the IEC.

(9-B) Every dealer who applies for registration under the Act shall furnish the following documents to the registering authority at the time of electronic submission of application for registration:-

(a) Copy of any two of the following documents as proof of identity of the applicant:-

(i) Voter Identity Card;

(ii) Driving licence (Period of validity should not have expired);

(iii) Corporate Identity Number Card (CIN);

(iv) Passport (Period of validity should not have expired);

(v) Bank account passbook with photograph;

(vi) Unique Identification Card (Aadhaar Card).

(b) Copy of any two of the following documents as proof of residence of the applicant:-

(i) Voter Identity Card;

(ii) Passport (Period of validity should not have expired);

(iii) Proof of gas connection with the latest receipt;

(iv) Parent's passport in case of minors;

(v) Applicant's personal savings Bank passbook from a Scheduled Bank.

(i) (a) Registered title deed of the place of business, in case of own premises; or

(b) Lease deed or Rental agreement of the place of business, duly executed in the case of leased or rented premises;

(ii) Licence or Certificate issued by the local authority concerned under the relevant Acts for carrying out the business;

(iii) Electricity Consumption Reading card with latest payment receipt (whether own or rental premises).

(10) Every partnership business shall furnish the details relating to addition of a partner into or retirement of partner from the partnership business without the firm being dissolved, to the registering authority in electronic Form B along with the proof of change in the constitution of the partnership.";

2. in rule 5,-

(a) in sub-rule (1),-

(i) for clause (a), the following clause shall be substituted, namely:-

"(a) The registering authority shall acknowledge the receipt of an application for registration in electronic Form A along with prescribed documents. The said authority shall on satisfying that the application in electronic Form A and the documents accompanied as prescribed in rule 4 are in order, assign Taxpayer Identification Number and issue Certificate of Registration in electronic Form D, with his digital signature, within two working days from the date of receipt of the application.";

(ii) for clause (c), the following clause shall be substituted, namely:-

"(c) If the certificate of registration is not issued by the registering authority within two working days from the date of receipt of the application or if no notice is issued by the said authority within such period, the applicant shall be deemed to have been duly registered and in such cases the registering authority shall assign a Taxpayer Identification Number within two days on expiry of the said period.";

(b) in sub-rule (4), in clause (b), for the expression "in Form E prescribed under this rule", the expression "in electronic Form B along with the connected documents" shall be substituted;

"(8) Any application to amend the Certificate of Registration for the reasons specified in sub-rules (3), (4) and (5) shall be in electronic Form B along with connected documents submitted electronically.";

3. in rule 6,

after sub-rule (1), the following provisos shall be added, namely:-

"Provided that the dealer maintaining accounts in electronic form shall furnish the details to the registering authority in Form G-1:

Provided further that Form G-1 shall be furnished,-

(i) within thirty days on and from the 29th January 2016; or

(ii) within thirty days from the date of commencement of the business; or

(iii) within thirty days from the date of installation of the software application used to maintain accounts in electronic form, as the case may be:

Provided also that the modification, deletion or addition of features of the Accounting or Enterprise Resource Planning software application, if any, shall be informed to the registering authority within thirty days from the date of such modification, deletion or addition.";

4. in rule 7,-

(a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:-

"(1)(a) Every registered dealer liable to pay tax under the Act other than the dealers who opted to pay tax under sub-section (4) of section 3, section 6, section 6-A or section 8 of the Act, including an agent of a non-resident dealer and casual trader, shall file a return for each month in electronic Form I, on or before 20th of the succeeding month, to the assessing authority in whose jurisdiction his principal place of business or head of office is situated. Such return shall be accompanied by proof of electronic payment of tax.

(b) The option exercised under sub-section (4) of section 3 of the Act shall be final for the financial year and such option shall be exercised in electronic Form K-1 within thirty days from the date of commencement of the business in case of new business and for others within thirty days from the commencement of each financial year.

(c) Every registered dealer who opts to pay tax under sub-section (4) of section 3, section 6, section 6-A or section 8 of the Act shall file a return for each month in electronic Form K on or before 20th of the succeeding month to the assessing authority along with proof of electronic payment of tax.

(2) Every principal or head office shall include the turnover relating to the goods consigned to the agent or the branch and file a return in electronic Form I for each month on or before 20th of the succeeding month with the particulars of name and full address of the agent or the branch, value of the goods sold or purchased, tax collected on sale and tax paid on purchase by the agent along with proof of electronic payment of tax.";

(b) sub-rule (5) shall be omitted;

"(7) Every registered dealer who deals exclusively in goods specified in the Fourth Schedule to the Act or exempted from the levy of tax by a notification under section 30 shall file return for each year in electronic Form I-1 on or before the 20th day of May of the succeeding year showing the actual total turnover for the year.";

(d) after sub-rule (9), the following sub-rule shall be inserted, namely:-

"(10) Notwithstanding anything contained in sub-rule (9), if a dealer having filed a return has failed to claim input tax credit in respect of any transaction of taxable purchases in any month, other than as a result of an inspection or audit or receipt of any other information or evidence by the assessing authority, he can claim the same by filing revised returns before the end of the financial year in which the purchases were made or before ninety days from the date of purchase, whichever is later.";

5. in rule 8,

in sub-rule (6), for the expression "sections 22, 24, 27, 28 or 29 of the Act", the expression "sections 22, 24, 25, 27, 28 or 29 of the Act" shall be substituted;

6. in rule 9,-

(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-

"(1)(a) Any person liable to make deduction and payment of tax under section 13 shall apply to the registering authority having jurisdiction over the person for a Tax Deductor Identification Number (TDIN) in electronic Form XX and shall obtain the same before making such deduction:

Provided that the application in electronic Form XX shall be filed by persons who are deducting and paying tax under section 13 of the Act, within thirty days on and from the 29th January 2016.

(b) Any person who makes a deduction under section 13, shall deposit the sum so deducted electronically to the assessing authority having jurisdiction along with a statement in electronic Form R on or before the 20th day of every succeeding month along with proof of electronic payment.";

(b) in sub-rule (2), for the expression "Form S", the expression "electronic Form S and it shall be generated by the assessing authority after satisfying that the dealer has paid the tax or the dealer has no liability to pay tax" shall be substituted;

(c) in sub-rule (3), for the expression "Form T", the expression "electronic Form T and it shall be based on the statement filed in electronic Form R" shall be substituted;

7. in rule 10,-

(a) after sub-rule (2), the following sub-rules shall be inserted, namely:-

"(2-A) Every registered dealer who claims input tax credit to the extent of the tax paid on purchases of taxable goods specified in the First Schedule to the Act from the other registered dealers inside the State, shall establish, whenever it is deemed necessary by the assessing authority, that the tax due on such purchase of goods has actually been remitted into the Government account.

(2-B) For the removal of doubts, it is hereby declared that, in no case, the amount of set-off or refund on any purchase of goods shall exceed the amount of tax in respect of the same goods, actually paid, if any, under the Act or any other Act referred to in section 88 of the Act, into the Government treasury except to the extent where purchase tax is payable by the claimant dealer on the purchase of the said goods effected by him.";

(b) in sub-rule (7), for clauses (a) and (b), the following clauses shall be substituted, namely:-

"(a) The principal is entitled for the input tax credit corresponding to the goods which are transferred to the agent and sold by the agent on behalf of him and such input tax credit is adjustable to any liability of the principal.

(b) The Principal is entitled for the input tax credit for those purchases effected by the agent on behalf of him with Principal's Taxpayer Identification Number and on such purchases, the agent cannot claim input tax credit.";

8. in rule 11,-

(a) in sub-rule (1), for the expression "Form P", the expression "Form P1" shall be substituted;

(b) in sub-rule (2), for the expression "Form W" occurring in two places, the expression "electronic Form W" shall be substituted;

9. In rule 12-A, for sub-rule (1), the following sub-rule shall be substituted, namely:-

"(1) Every application under section 48-A by a registered dealer, seeking clarification on any point concerning the rate of tax, shall be made to the Authority in electronic Form VV and shall be accompanied by proof of electronic payment of a fee of rupees one thousand.";

10. in rule 14,-

(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-

"(1) (a) Every appeal preferred under sections 51 and 52 shall be filed either manually or electronically in Form X and shall be verified in the manner specified therein.

(b) If the appeal is filed manually, it shall be in duplicate and shall be accompanied by two copies of the original order appealed against, one of which shall be a certified copy.

(c) If the appeal is filed electronically, a copy of the electronically filed appeal, accompanied by a copy of the original order appealed against shall be filed before the Appellate authority:

Provided that the appellate authority may entertain the appeal, if it is satisfied that the appellant has sufficient cause for not furnishing the copies of the original order appealed against.";

(b) in sub-rule (2), for the expression "proof of payment of fee", the expression "proof of electronic payment of fee" shall be substituted;

"(7)(a) Every application for revision under section 54 or section 57 shall be filed either manually or electronically in Form Y and shall be verified in the manner specified therein.

(b) If the application is filed manually, it shall be in duplicate and shall be accompanied by two copies of the original order against which it is filed, one of which shall be a certified copy.

(c) If the application is filed electronically, a copy of the electronically filed application for revision, accompanied by a copy of the original order shall be filed before the revising authority:

Provided that the revising authority may entertain the application, if it is satisfied that the applicant has sufficient cause for not furnishing the copies of the said original order.";

(d) for sub-rules (10), (11) and (12), the following sub-rules shall be substituted, namely:-

"(10)(a) Every appeal under sub-section (1) of section 58 to the Appellate Tribunal and memorandum of cross-objection under sub-section (2) of section 58 to the Appellate Tribunal shall be filed either manually or electronically in Form Z and Form AA, respectively, and shall be verified in the manner specified therein. The officer empowered under sub-section (1) of section 58 shall be the Joint Commissioner concerned in respect of an order passed by the Appellate Deputy Commissioner under sub-section (3) of section 51 or by the Appellate Joint Commissioner under sub-section (3) of section 52.

(b) (i) If the appeal and memorandum of cross objection are filed manually, it shall be in quadruplicate and shall be accompanied by four copies of the order appealed against, one which shall be a certified copy and also four copies of the order of the assessing authority.

(ii) If the appeal and memorandum of cross objection are filed electronically, a hard copy of the electronically filed appeal shall be submitted in duplicate and shall be accompanied by two copies of the order appealed against, one of which shall be a certified copy and also two copies of the order of the assessing authority.

(c) Every such appeal other than an appeal preferred by the officer empowered under sub-section (1) of section 58 shall also be accompanied by proof for electronic payment of the fee calculated at the rate of two percent of the disputed tax and penalty subject to a minimum of rupees five hundred and a maximum of rupees two thousand.

(11) (a) Every application for review under clause (b) of sub-section (7) of section 58 to the Appellate Tribunal shall be filed either manually or electronically in Form BB and shall be verified in the manner specified therein. Where the application is preferred by the departmental authority, it shall be signed and verified in the manner aforesaid by the Joint Commissioner concerned.

(b) (i) If the application for review is filed manually, it shall be in quadruplicate and shall be accompanied by four copies of the order of the Appellate Tribunal, one of which shall be a certified copy.

(ii) If the application for review is filed electronically, a hard copy of the electronically filed application shall be submitted in duplicate and shall be accompanied by two copies of the order of the Appellate Tribunal, one of which shall be a certified copy.

(c) Every such application for review preferred by any other party other than a departmental authority, be accompanied by proof of electronic payment of the fee calculated at the rate of two percent of the disputed tax and penalty, subject to a minimum of rupees five hundred and a maximum of rupees two thousand.

(12) Every enhancement petition or petition for restoration under sub-section (5) of section 58 shall be filed either manually or electronically in Form CC and shall be filed by the assessing authority or his authorized representative.-

(i) If it is filed manually, it shall be in quadruplicate and shall also be accompanied by four copies of the order against which it is filed, one of which shall be a certified copy.

(ii) If it is filed electronically, a hard copy of the electronically filed petition for restoration shall be filed in duplicate and shall be accompanied by two copies of the order against which it is filed, one of which shall be a certified copy.";

11. in rule 15,-

(a) in sub-rule (3),-

(i) for clause (a), the following clause shall be substituted, namely:-

"(a) A bill of sale or a delivery note in Form JJ generated from the website of the Commercial Taxes Department along with transporter's way bill in Form MM generated from the website of the said Department and a goods vehicle record or trip sheet or log book:

Provided that the owner or person in charge of the goods vehicle may, instead of physically carrying the copy of the electronic way bill in Form MM, transport the goods with the proof by way of unique number generated by entering the details in the website of the said Department.";

(ii) clause (c) shall be omitted.;

(b) for sub-rule (14), the following sub-rule shall be substituted, namely:-

"(14) When the goods are moved for export or are cleared after import, the clearing or forwarding agent or any other person in charge of the goods vehicle or boat, who, on behalf of such agent transports the goods, shall carry with him the following documents in respect of the goods carried in the goods vehicle or boat, namely:-

(a) If the export is made from the State,-

(i) Export sale invoice;

(ii) A trip sheet or log book, as the case may be; and

(iii) A declaration in electronic Form KK generated by the clearing and forwarding agent.

(b) If the export is made by a person from outside the State of Tamil Nadu,-

(i) Export invoice evidencing the movement of goods for export;

(ii) A trip sheet or log book, as the case may be; and

(iii) A declaration in electronic Form KK generated

(i) Copy of the bill of entry;

(ii) A declaration in electronic Form KK generated by the clearing and forwarding agent or/and application for issue of transit pass in electronic Form LL; and

(iii) a trip sheet or log book, as the case may be.";

"(15) The printout of the electronic Form KK generated and submitted through the website of the Commercial Taxes Department shall be used by the clearing and forwarding agent for the purpose of movement of goods for export or for movement of imported goods after clearance by customs from seaport or airport.";

(d) for sub-rule (17), the following sub-rule shall be substituted, namely:-

"(17)(a) The owner or other person in charge of a goods vehicle carrying the goods specified in the Sixth Schedule to the Act or the seller or consignor or transferor or clearing and forwarding agent of the goods specified in the said Schedule, as the case may be, shall make an application for generation of electronic transit pass, in Form LL, to the officer in charge of the first check post or barrier through the website of the Commercial Taxes Department.

(b) The officer in charge of the check post or barrier referred to in sub-section (1) of section 70, shall after examining the application and after making such enquiry as he deems necessary, generate and issue the transit pass in Form LL. The officer in charge of the check post or barrier specified in clause (a) above, shall retain one copy with himself or itself, as the case may be, and give two hard copies of the electronically generated transit pass in Form LL to the owner or other person in charge of the goods vehicle or the seller or consignor or transferor or the clearing and forwarding agent of goods.

(c) Notwithstanding anything contained in clauses (a) and (b) above, the seller or consignor or transferor or the clearing and forwarding agent of the goods shall generate transit pass in Form LL electronically. The seller or consignor or transferor or the clearing and forwarding agent of the goods shall retain one copy of the transit pass and give two copies to the owner or other person in charge of goods vehicle.

(d) The officer in charge of the check post or barrier or the seller or consignor or transferor or the clearing and forwarding agent of the goods generating electronic transit pass, as the case may be, shall specify the time within which the goods vehicle has to cross the last check post or barrier. The maximum time to be so fixed shall be twenty four hours up to a distance of three hundred kilometres from first check post or barrier or the place of consignment in the State to the last check post or barrier; forty eight hours for a distance exceeding three hundred kilometres but not exceeding six hundred kilometres from the first check post or barrier or the place of consignment in the State to last check post or barrier and seventy two hours for a distance exceeding six hundred kilometres from first check post or barrier or the place of consignment in the State to last check post or barrier.

(e) The owner or other person in charge of the goods vehicle or the seller or consignor or transferor or the clearing and forwarding agent of goods, as the case may be, shall deliver or cause to be delivered one copy of the electronic transit pass to the officer in charge of the last check post or barrier and allow him to inspect the documents and goods in order to ensure that the goods being taken out of the State are the same for which the electronic transit pass has been generated. The officer in charge of the last check post or barrier shall acknowledge the receipt of the transit pass on the other copy of the electronic transit pass available with the owner or the other person in charge of the goods vehicle or the seller or the consignor or the transferor or the clearing and forwarding agent of the goods, as the case may be.

(f) The officer in charge of the last check post or barrier shall have powers to unload and search the contents of the goods vehicle to ensure that the goods moved out of the State are the same for which the electronic transit pass is generated by the seller or the consignor or the transferor or the clearing and forwarding agent of the goods as the case may be.

(g) The officer in charge of the last check post or barrier shall intimate the delivery of electronic transit pass to the officer in charge of the first check post or barrier who issued the electronic transit pass or to the assessing authority having jurisdiction over the place from where the goods are sold or consigned or transferred or the clearing and forwarding agent is located, indicating the variation, if any, noticed between the quantity or description of goods mentioned in the electronic transit pass generated by the seller or the consignor or the transferor or the clearing and forwarding agent, as the case may be, and the goods actually carried by the goods vehicle.

(h) (i) If for any reason, the goods vehicle after its entry into the State is not able to move out of the State within the time specified in the transit pass, for the reasons beyond the control of the owner or other person in charge of the goods vehicle, such person shall, seek extension of time from -

(a) the officer who issued the transit pass; or

(b) any officer empowered to issue that transit pass; or

(ii) The officer specified in sub-clause (i) may after examining the reasons for delay and after making such enquiry as he deems fit, extend the time limit specified in the transit pass.";

(e) in sub-rule (18), for clause (a), the following clause shall be substituted, namely:-

"(a) For the purpose of sections 67-A, 68 and 69, the owner or other person in charge of a goods vehicle or boat shall carry-

(i) A goods vehicle record, a trip sheet or a log book;

(ii) A bill of sale or a delivery note in electronic Form JJ, a transporter's declaration in electronic Form MM and the declaration in electronic Form KK, in the case of movement of goods by clearing and forwarding agents;

(iii) A certificate from the Village Administrative Officer when the goods under transport are claimed to be agricultural produce other than sugarcane grown in his own land or on a land in which he has interest or a letter signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported along with the delivery note in electronic Form JJ of the registered dealer;

(iv) A delivery note in electronic Form JJ and a transporter's declaration in electronic Form MM, in the case of movement of goods from one place of business to another of a dealer either for sale or any other purpose.

(v) The movement of such goods, as may be notified by the Government from time to time as evasion prone, into the State, shall be accompanied, along with the sale bill, by an advance inward delivery note in Form JJ, electronically generated by the buyer or receiver of such goods and sent to the transporter or person in charge of the vehicle carrying such goods. A copy of such electronically generated delivery note in Form JJ shall be furnished at the entry check post or barrier or to the officer on inspection.";

(f) in sub-rule (19), clause (a) shall be omitted;

(g) after sub-rule (21), the following sub-rule shall be added, namely:-

"(22) The Deputy Commercial Tax Officer, Commercial Tax officer, Assistant Commissioner and Deputy Commissioner may exercise the powers specified in section 72 of the Act subject to the control and direction of the Joint Commissioner of Commercial Taxes and the Commissioner of Commercial Taxes.";

12. in rule 16-A, in sub-rule (1), for the expression "audit report in Form WW within nine months from the end of the financial year in duplicate", the expression "audit report in electronic Form WW within nine months from the end of the financial year" shall be substituted;

13. in rule 17, in sub-rule (2), in clause (e), in sub-clause (i), for the expression "Form UU", the expression "electronic Form UU" shall be substituted;

14. in rule 19, in sub-rule (1), after clause (d), the following clause shall be inserted, namely:-

"(e) By electronic mode, through the registered electronic user account of the dealer in the website of the Commercial Taxes Department or through the registered electronic mail address of the dealer.";

15. for rule 23, the following rule shall be substituted, namely:-

"23. Mode of Payment.-

The taxes, fees or any other amounts due under this Act shall be paid by means of electronic payment into the State Bank of India or any other banks authorised by the Government from time to time in this behalf, through the website of the Commercial Taxes Department using either on-line net banking facility or on-line linked off-line payment facility of such banks.";

16. for rule 25, the following rule shall be substituted, namely:-

"25. Forms and their manner of filing.-

(1) Where a form has been prescribed by these rules for submission of applications, returns with annexure, appeals, review and revision petitions, along with enclosures, declarations, statements, reply to notice and such other documents, they shall be submitted only in the appropriate electronic forms, generated through the website of the Commercial Taxes Department for such purpose, unless otherwise specified.

(2) The electronic submission of every form or documents shall be through the website of the Commercial Taxes Department with Digital Signature Certificate of the dealer or the person authorized in this behalf.

(3) If the dealer or the person authorised in this behalf does not possess the Digital Signature Certificate, then the submission shall be in the appropriate electronic form subject to the condition that the hard copy of same shall be submitted within the due date prescribed to the appropriate authority under the Act, duly affixing the signature of the dealer or the person authorized in this behalf:

Provided that failure to submit the signed hard copy of such electronic form or document, along with such enclosures, within the period prescribed shall invalidate such electronic submission:

Provided further that all persons registered under the Companies Act, 1956 (Central Act 1 of 1956) or the Companies Act, 2013 (Central Act 18 of 2013), as the case may be, shall submit the application and connected documents in electronic form with digital signature certificate only.

(4) The Forms prescribed in the Rules may be used with such variation in matters of details, as may be directed by the Commissioner of Commercial Taxes from time to time.";

17. Form C, Form E, Form J, Form L and Form L1 sahll be omitted;

18. for Form A, Form B, Form I, Form I-1, Form JJ, Form K, Form KK, Form LL, Form M, Form N, Form P, Form R, Form T, Form UU, Form W, Form WW, Form X, Form Y and Form Z, the following Forms shall, respectively, be substituted, namely:-

19. after Form G, Form K, Form P and Form WW, the following Forms shall, respectively, be inserted namely :- Form G1, Form K-1, Form P-1, Form-XX

MD. Nasimuddin

Principal Secretary to Government (FAC)