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TMI BlogThe Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 48.] No. SRO A-41(a)/2017. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2017. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of each quarter."; 5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- "Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter ", Section 140(4)(a) and Section 140(9)" shall be substituted; (ii) in Serial No.7(a), in the table, in Serial No.7A, in the heading, after the word "invoices", the words, brackets and letters ["including Credit Transfer Document (CTD)"] shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely:- "Instructions: 1. Central Tax credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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