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TMI BlogThe Tamil Nadu Goods and Services Tax (Thirteenth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as NACIN ) shall conduct the examination. (3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means or practices by a person is as under: - (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehaving in the examination center in any manner; (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination. (11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Compensation to States) Act, 2017 6 The Central Goods and Services Tax Rules, 2017 7 The Integrated Goods and Services Tax Rules, 2017 8 All The State Goods and Services Tax Rules, 2017 9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules. . 3. In the said rules, after rule 142, the following rule shall be inserted, namely:- 142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --To --- (dd/mm/yyyy) (Amount in Rs.) Sr.No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for discharging liability Description Type of Transaction* Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) From To Tax Interest Penalty Fee Others Total (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty Other Total (1) (2) (3) (4) (5) (6) (7) Disputed Amount Determined Amount 8. In the said rules, after FORM GST DRC-07 , the following form shall be inserted, namely:- FORM GST DRC-07A [See rule 142A(1)] Summary of the order creating demand under existing laws Reference No. Date - Part A Basic details Sr.No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name Auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total (1) (2) (3) (4) (5) (6) (7) Central Acts State/UT Acts CST Act 21. (19-20) Balance amount of demand proposed to be recovered under GST laws Auto-populated Act Tax Interest Penalty Fee Others Total (1) (2) (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C-07A vide which demand uploaded 6. Government Authority who passed the order creating the demand State /UT Centre Auto 7. Old Registration No. Auto, editable 8. Jurisdiction under earlier law Auto, editable 9. Act under which demand has been created Auto, editable 10. Tax period for which demand has been created Auto, editable 11. Order No. (original) Auto, editable 12. Order date (original) Auto, editable 13. Latest order no. Auto, editable 14. Latest order date Auto, editable 15. Date of service of the order Auto, editable 16. Name of the officer who has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24. (22-23) Balance amount of demand required to be recovered under the Act Auto-populated Act Tax Interest Penalty Fee Others Total (1) (2) (3) (4) (5) (6) (7) Central Acts State/UT Acts CST Act Signature : Name : Designation : Jurisdiction : To _______________ (GSTIN/ID) --------------------------Name _______________ (Address ) Copy to Note 1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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