E-C TAX NEW PORTAL - TNVAT - Electricronically generated Form JJ by the buyer or receiver necessary for certain goods in addition to sale bill in Tamil Nadu

PURCHASES SHOULD BE ACCOMPANIED WITH ELECTRONICALLY GENERATED FORM JJ

BY THE BUYER OR RECEIVER OF

CERTAIN GOODS IN ADDITION TO SALE BILL

          Under the Tamil Nadu Value Added Tax Act, 2006 a new sub-section 67-A has been introduced.

Section 67-A.

        Production of Advance Inward Way Bill.—The driver or any other person in charge of the goods vehicle entering into the State from a place outside the State to a destination within the State, carrying any of the goods as may be notified by the Government, from time to time, shall, on demand, produce at the Check post on its route or before such authority as may be prescribed in this regard, advance inward bill in such form and in such manner as may be prescribed.

        Under Section 67-A of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu has notified the following goods for the purpose of the said section vide  G.O.Ms.No.15, Commercial Taxes and Registration (B1), dated 29th January, 2016 published as per Gazette Notification No. II (1)/CTR/(d-3)/2016.

a)      Refrigerators, air-conditioners, air-coolers and water-coolers;

b)      Alcoholic Liquors of all kinds for human consumption falling under the second schedule to the Act;

c)       All kinds of ferrous scraps;

d)      All types plastic granules, plastic raw materials including mater batches, and scraps of all kinds of plastic products;

e)       Tobacco products falling under the Second Schedule to the Act;

f)         Cement, including white cement and their substitutes and concrete mixture;

g)       Granite blocks, ceramic times, and marbles of all kinds;

h)     Electrical goods of all kinds;

i)         Iron and Steel as specified in clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), including scrap, stainless steel sheets, iron and steel products;

j)         Cellular Telephone (Mobile Phone) including smart phones and its accessories;

k)      Oil seeds as specified in clause (vi) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);

l)         Raw Rubber of all grades and qualities;

m)   Sanitary equipments and fittings of every description;

n)     Timbers, plywood and wood based products;

o)      Vegetable oils including refined vegetable oils; and

p)      Cotton and Readymade garments.

(The above notification came into force with effect from

29th January, 2016).

        After introduction of Section 67-A, and relevant commodities were notified under the Tamil Nadu Value Added Tax Rules, 2007 and Rule 18 (a) substituted as shown below:

Rule 18 (a):

        For the purpose of Section 67-A, 68 and 69, the owner or other person in charge of a goods vehicle or boar 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 an 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.

According to the above amendment dealers buying or receiving the goods mentioned above should generate an advance inward way bill in the Form JJ electronically generated and sent to the transporter or person in charge of the vehicle carrying such goods and 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.

https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.22/5d286b66-7d2c-4438-874d-cfc990c54aaf?version=1.0

https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.263/46c5d7b6-00b0-4081-9ba1-15653f8825dd?version=1.0