Tamil Nadu GST Act 2017 – Download

By CA Satbir Singh | June 29, 2017

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Last Updated on: March 17, 2018

Tamil Nadu GST Act 2017

Tamil Nadu GST Act 2017 Notified on 23.06.2017

CHAPTER I

PRELIMINARY

Section – 1 Short title, extent and commencement

Section – 2 Definitions

CHAPTER II

ADMINISTRATION

Section – 3 Officers under this Act

Section – 4 Appointment of officers

Section – 5 Powers of officers

Section – 6 Authorisation of officers of central tax as proper officer in certain circumstances

CHAPTER III

LEVY AND COLLECTION OF TAX

Section – 7 Scope of supply

Section – 8 Tax liability on composite and mixed supplies

Section – 9 Levy and collection

Section – 10 Composition levy

Section – 11 Power to grant exemption from tax

CHAPTER IV

TIME AND VALUE OF SUPPLY

Section – 12 Time of supply of goods

Section – 13 Time of supply of services

Section – 14 Change in rate of tax in respect of supply of goods or services

Section – 15 Value of taxable supply

CHAPTER V

INPUT TAX CREDIT

Section – 16 Eligibility and conditions for taking input tax credit

Section – 17 Apportionment of credit and blocked credits

Section – 18 Availability of credit in special circumstances

Section – 19 Taking input tax credit in respect of inputs and capital goods sent for job work

Section – 20 Manner of distribution of credit by Input Service Distributor

Section – 21 Manner of recovery of credit distributed in excess

CHAPTER VI

REGISTRATION

Section – 22 Persons liable for registration

Section – 23 Persons not liable for registration

Section – 24 Compulsory registration in certain cases

Section – 25 Procedure for registration

Section – 26 Deemed registration

Section – 27 Special provisions relating to casual taxable person and non-resident taxable person

Section – 28 Amendment of registration

Section – 29 Cancellation of registration

Section – 30 Revocation of cancellation of registration

CHAPTER VII

TAX INVOICE, CREDIT AND DEBIT NOTES

Section – 31 Tax invoice

Section – 32 Prohibition of unauthorised collection of tax

Section – 33 Amount of tax to be indicated in tax invoice and other documents

Section – 34 Credit and debit notes

CHAPTER VIII

ACCOUNTS AND RECORDS

Section – 35 Accounts and other records

Section – 36 Period of retention of accounts

CHAPTER IX

RETURNS

Section – 37 Furnishing details of outward supplies

Section – 38 Furnishing details of inward supplies

Section – 39 Furnishing of returns

Section – 40 First Return

Section – 41 Claim of input tax credit and provisional acceptance thereof

Section – 42 Matching, reversal and reclaim of input tax credit

Section – 43 Matching, reversal and reclaim of reduction in output tax liability

Section – 44 Annual return

Section – 45 Final return

Section – 46 Notice to return defaulters

Section – 47 Levy of late fee

Section – 48 Goods and services tax practitioners

CHAPTER X

PAYMENT OF TAX

Section – 49 Payment of tax, interest, penalty and other amounts

Section – 50 Interest on delayed payment of tax

Section – 51 Tax deduction at source

Section – 52 Collection of tax at source

Section – 53 Transfer of input tax credit

CHAPTER XI

REFUNDS

Section – 54 Refund of tax

Section – 55 Refund in certain cases

Section – 56 Interest on delayed refunds

Section – 57 Consumer Welfare Fund

Section – 58 Utilisation of Fund

CHAPTER—XII

ASSESSMENT

Section – 59 Self-assessment

Section – 60 Provisional assessment

Section – 61 Scrutiny of returns

Section – 62 Assessment of non-filers of returns

Section – 63 Assessment of unregistered persons

Section – 64 Summary assessment in certain special cases

CHAPTER XIII

AUDIT

Section – 65 Audit by tax authorities

Section – 66 Special audit

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Section – 67 Power of inspection, search and seizure

Section – 68 Inspection of goods in movement

Section – 69 Power to arrest

Section – 70 Power to summon persons to give evidence and produce documents

Section – 71 Access to business premises

Section – 72 Officers to assist proper officers

CHAPTER XV

DEMANDS AND RECOVERY

Section – 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts

Section – 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts

Section – 75 General provisions relating to determination of tax

Section – 76 Tax collected but not paid to Government

Section – 77 Tax wrongfully collected and paid to Central Government or State Government

Section – 78 Initiation of recovery proceedings

Section – 79 Recovery of tax

Section – 80 Payment of tax and other amount in instalments

Section – 81 Transfer of property to be void in certain cases

Section – 82 Tax to be first charge on property

Section – 83 Provisional attachment to protect revenue in certain cases

Section – 84 Continuation and validation of certain recovery proceedings

CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

Section – 85 Liability in case of transfer of business

Section – 86 Liability of agent and principal

Section – 87 Liability in case of amalgamation or merger of companies

Section – 88 Liability in case of company in liquidation

Section – 89 Liability of directors of private company

Section – 90 Liability of partners of firm to pay tax

Section – 91 Liability of guardians, trustees, etc.

Section – 92 Liability of Court of Wards, etc.

Section – 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section – 94 Liability in other cases

CHAPTER XVII

ADVANCE RULING

Section – 95 Definitions

Section – 96 Constitution of Authority for Advance Ruling

Section – 97 Application for advance ruling

Section – 98 Procedure on receipt of application

Section – 99 Constitution of Appellate Authority for Advance Ruling

Section – 100 Appeal to Appellate Authority

Section – 101 Orders of Appellate Authority

Section – 102 Rectification of advance ruling

Section – 103 Applicability of advance ruling

Section – 104 Advance ruling to be void in certain circumstances

Section – 105 Powers of Authority and Appellate Authority

Section – 106 Procedure of Authority and Appellate Authority

CHAPTER XVIII

APPEALS AND REVISION

Section – 107 Appeals to Appellate Authority

Section – 108 Powers of Revisional Authority

Section – 109 Appellate Tribunal and Benches thereof

Section – 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

Section – 111 Procedure before Appellate Tribunal

Section – 112 Appeals to Appellate Tribunal

Section – 113 Orders of Appellate Tribunal

Section – 114 Financial and administrative powers of State President

Section – 115 Interest on refund of amount paid for admission of appeal

Section – 116 Appearance by authorised representative

Section – 117 Appeal to High Court

Section – 118 Appeal to Supreme Court

Section – 119 Sums due to be paid notwithstanding appeal, etc.

Section – 120 Appeal not to be filed in certain cases

Section – 121 Non-appealable decisions and orders

CHAPTER XIX

OFFENCES AND PENALTIES

Section – 122 Penalty for certain offences

Section – 123 Penalty for failure to furnish information return

Section – 124 Fine for failure to furnish statistics

Section – 125 General penalty

Section – 126 General disciplines related to penalty

Section – 127 Power to impose penalty in certain cases

Section – 128 Power to waive penalty or fee or both

Section – 129 Detention seizure and release of goods and conveyances

Section – 130 Confiscation of goods or conveyances and levy of penalty

Section – 131 Confiscation or penalty not to interfere with other punishments

Section – 132 Punishment for certain offences

Section – 133 Liability of officers and certain other persons

Section – 134 Cognizance of offences

Section – 135 Presumption of culpable mental state

Section – 136 Relevancy of statements under certain circumstances

Section – 137 Offences by Companies

Section – 138 Compounding of offences

CHAPTER XX

TRANSITIONAL PROVISIONS

Section – 139 Migration of existing taxpayers

Section – 140 Transitional arrangements for input tax credit

Section – 141 Transitional provisions relating to job work

Section – 142 Miscellaneous transitional provisions

CHAPTER XXI

MISCELLANEOUS

Section – 143 Job work procedure

Section – 144 Presumption as to documents in certain cases

Section – 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section – 146 Common Portal

Section – 147 Deemed Exports

Section – 148 Special procedure for certain processes

Section – 149 Goods and services tax compliance rating

Section – 150 Obligation to furnish information return

Section – 151 Power to collect statistics

Section – 152 Bar on disclosure of information

Section – 153 Taking assistance from an expert

Section – 154 Power to take samples

Section – 155 Burden of proof

Section – 156 Persons deemed to be public servants

Section – 157 Protection of action taken under this Act

Section – 158 Disclosure of information by a public servant

Section – 159 Publication of information in respect of persons in certain cases

Section – 160 Assessment proceedings, etc., not to be invalid on certain grounds

Section – 161 Rectification of errors apparent on the face of record

Section – 162 Bar on jurisdiction of civil courts

Section – 163 Levy of fee

Section – 164 Power of Government to make rules

Section – 165 Power to make regulations

Section – 166 Laying of rules, regulations and notifications

Section – 167 Delegation of powers

Section – 168 Power to issue instructions or directions

Section – 169 Service of notice in certain circumstances

Section – 170 Rounding off of tax, etc.

Section – 171 Anti profiteering measure

Section – 172 Removal of difficulties

Section – 173 Amendment of certain Acts

Section – 174 Repeal and Saving

Schedule I : Activities To Be Treated as Supply Even If Made Without Consideration

Schedule II : Activities To Be Treated as Supply of Goods or Supply of Services

Schedule III : Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services

Download Tamil Nadu GST Act 2017

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