FORM JJ – ELECTRONIC FILING OF FORM JJ
CERTAIN EXEMPTIONS WITH EFFECT FROM 29.12.2016
CERTAIN EXEMPTIONS WITH EFFECT FROM 29.12.2016
In
the newly introduced e-C Tax Portal i.e. ctd.tn.gov.in, for movement of goods
from one place to another, new forms were prescribed and the same should
accompany with the consignment. The
Forms should be generated electronically in the e-C Tax new portal
ctd.tn.gov.in of the Tamil Nadu Commercial Taxes Department.
Rule 15 (3) (a)
When goods were moved from one place to another with a goods vehicle
record or trip sheet or log book, shall carry a bill of sale or delivery note
in Form JJ generated from the website of the Commercial Taxes Department along
with transporters way bill in Form MM generated from the website of the
Commercial Taxes Department.
The above
rule has been amended as shown below:
Rule 15 (3)
(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 or delivery
note in Form JJ, transport the goods with the proof by way of unique number
generated by entering the details in the website of the said department:
Provided further that when the
movement of goods is accompanied with Form LL generated from the website of the
said Department, the owner or person in charge of the goods vehicle need not
generate delivery note in Form JJ for the same transaction:
Provided
also that in lieu of computer generated Form JJ, the dealers may use delivery
note in Form JJ printed with serial number for the transportation of,--
(i) exempted goods; and
(ii) taxable goods, the value which does not exceed
rupees fifty thousand;
Provided also that online
transporter’s way bill in Form MM need not be generated for the transport of,--
(i) exempted goods,
(ii) taxable goods, the value which does not exceed
rupees fifty thousand; and
(iii) transaction for which Form JJ or Form LL is
generated from the website of the said Department”.
DOCUMENTS REQUIRED FOR GOODS FOR EXPORT AND GOODS IMPORTED FROM
OTHER COUNTRIES
Similarly Rule 15 (14) also
amended as shown below:
EXISTING SUB-RULE 14 WITH
EFFECT FROM 29.1.2016
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UPDATED SUB-RULE 14 WITH EFFECT
FROM 29.12.2016
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(14) When the goods are moved
for export or cleared after import, the clearing and 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;--
(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
(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 by the clearing and forwarding agent.
(c) In the case of movement of
goods after clearance by Customs on import;-
(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.
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(14) When the goods are moved
for export or cleared after import, the clearing and 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;--
(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 or Form JJ
generated by the dealer, who directly exports the goods.
(b) If the export is made by a
person from outside the State of
(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 by the clearing and forwarding agent or export
sale invoice along with a letter from the exporter specifying the name of the
port of export, the name of the ship and its probable dates of arrival and
departure from the port
(c) In the case of movement of
goods after clearance by Customs on import;-
(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.
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To view the Gazette Notification please click the link given below:
https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.293/31b995d3-027c-4ee1-935b-0140621d7792?version=1.0
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