**Executive Summary**
The document is an Extraordinary Gazette of the Government of Tamil Nadu, dated March 28, 2025, publishing the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2025. These rules, effective from March 27, 2025, amend the Tamil Nadu Goods and Services Tax Rules, 2017, specifically relating to refunds and appeals in certain circumstances.
**Key Points / Main Content**
* **Amendment Title:** The amendments are called the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2025.
* **Effective Date:** The notification is effective from March 27, 2025.
* **Amendments to Rule 164:**
* **Sub-rule (4) Modification:** In sub-rule (4), the phrase "related to the period mentioned in the said sub-section and" is inserted after "after payment of the full amount of tax".
* **Sub-rule (4) Explanation:** An explanation is added stating that no refund is available for tax, interest, or penalty already discharged for the entire period before the commencement of the 2025 Amendment Rules where a notice, statement or order includes a demand of tax partially for the period mentioned in the sub-section and partially for another period.
* **Amendment to Rule 164, sub-rule 7:**
* A proviso is inserted stating that if a notice or statement includes a demand of tax partially for the period mentioned in sub-section (1) of section 128A and partially for another period, the applicant, instead of withdrawing the appeal, may inform the appellate authority or Tribunal they do not wish to pursue the appeal for the period mentioned in the sub-section. The authority will then pass an order for the period other than that mentioned in the sub-section, as it thinks just.
* **Clarification (Explanation):** An explanation clarifies that the appeal application is deemed to have been withdrawn to the extent of the intimation for the period from July 1, 2017, to March 31, 2020, or part thereof, for sub-clause (3) of section 128A.
**Impact Analysis**
**Stakeholder:** Taxpayers/Applicants
**Impact:** Provides clarity and modifies the rules related to refunds and appeals, particularly concerning tax, interest, or penalty demands that cover both the period mentioned in sub-section (1) of section 128A and other periods.
**Action Required:** Applicants who have appeals involving tax demands for mixed periods (period from July 1, 2017, to March 31, 2020, and other periods) should assess whether to continue the appeal, withdraw it, or inform the appellate authority of their wish not to pursue the appeal for the specific period (July 1, 2017, to March 31, 2020).
**Stakeholder:** Appellate Authorities/Appellate Tribunal
**Impact:** Specifies the procedure to be followed in cases where applicants intimate that they do not wish to pursue an appeal for the period mentioned in section 128A.
**Action Required:** Upon receiving intimation from the applicant, the relevant authority will have to pass an order for the period other than the period from July 1, 2017, to March 31, 2020.
Key Entities Referenced
Tamil Nadu Goods and Services Tax Act, 2017: The primary legislation being amended, as referenced by section 164.
Tamil Nadu Goods and Services Tax Rules, 2017: The rules being amended by the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2025.
Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2025: The set of rules that amends the Tamil Nadu Goods and Services Tax Rules, 2017. The subject of the notification.
Commercial Taxes and Registration Department: The Tamil Nadu government department responsible for issuing the notification.
Section 128A: A specific section referenced within the rules being amended, concerning demand of tax.