Beruflich Dokumente
Kultur Dokumente
)
(Affiliated to All India Organisation of Chemists & Druggists)
D-36, 8th Floor, `D’ Block, Halls Towers, 33, Halls Road, Chennai - 600 008.
Phone : 2819 1522
E-mail : tncda_sangam@yahoo.co.in Website : www.tncda.com
Chairman, 12345678901234567890123456789012123456789012345678901234567890121234567
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Tamilnadu Chemists & Druggists 12345678901234567890123456789012123456789012345678901234567890121234567
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Welfare Charitable Trust
KR.SENTHIL VADIVEL
CONTENTS
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Auditing Committee
P. STEPHEN
Salem, Cell: 98427 26047 Tirunelveli, Cell: 99407 79222
Patron
1. EDITORIAL Convenor, Trade Reforms &
K.R. CHINNAIAH CHETTIAR Continuous Education
Villuppuram, Cell: 9952921010 2. GENERAL SECRETARY’S DESK S. SENTHIL KUMAR
Organising Secretary Erode, Cell: 98427 39233
P. ANBALAGAN 3. DISTRICT NEWS
Chairman, Arbitration Comm.
Namakkal, Cell: 80980 20244
A.T. KUMAR
Chairman, Wholesale Wing 4. PRODUCT INFORMATION
Kanyakumar, Cell: 94431 23370
A. BHASKARAN
Trichy, Cell: 94434 77840 5. MISCELLANEOUS PRO
Chairman, Co-ordination Comm. R. GOVINDARAJ
S.A. RAMESH 12345678901234567890123456789012123456789012345678901234567890121234567 Perambalur, Cell: 94431 55116
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Chennai, Cell: 98400 50518 12345678901234567890123456789012123456789012345678901234567890121234567
Chairman, Retailwing TARIFF
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Chairman, Trade Affairs Comm.
12345678901234567890123456789012123456789012345678901234567890121234567 G. SIVAM
ANNAM THIRUNAVUKARASU Thanjavur, Cell: 99422 88588
Kovai, 97886 02345
FOR ADVERTISEMENTS PER ISSUE Secretary, Pharmacists Association
Chairman - Constitution Com.
K. SHANMUGAM J.VENKATA SUNDARAM
Tiruvannamalai, Cell: 9361111974
Size : 18.5 cms x 24.5 cms Cuddalore, Cell: 99944 48464
Vice President Chairman,
A. KARUPPIAH
Fourth Cover : Rs. 20,000/-
Retail Welfare Committee
Kovai, Cell: 94430 37017 G. VENKATESAN
Vice President
Inside Cover Page : Rs. 15,000/-
Kanchi-Chengai, 94434 67035
V.M. KADER MYDEEN
Tirunelveli, Cell: 98420 09964 Full Page : Rs. 10,000/- Chairman,
Members Welfare Committee
Vice President
C. MANOHAR 20% Discount on your yearly contract. A. SRINIVASAGAN
Madurai, Cell: 98424 64021 Virudhunagar, Cell: 94435 44790
“Form-V Price List Publication” Deputy Secretary
Vice President
P. THIRULOGACHANDAR charges Rs. 5,000/- per product / strength. S. ARUL RAJA
Chennai, Cell: 98408 62882 Sivagangai, Cell: 94430 92258
(Details of strength, packing, composition GST % etc. to be specified)
Joint Secretary
Deputy Secretary
T. ASOKAN
M. ABDUL JAFFAR
Tirupur, Cell: 98941 00615 Total Circulation : 20,000 Copies
Pudukottai, Cell: 80985 32444
Joint Secretary
R. THIRUNAVUKARASU Convenor, Trade & Indusry
Dharmapuri / Krishnagiri Editor : K.K. SELVAN, Mobile: 93609 99909 J. RAMESH BABU
94885 64343 Dindigul, Cell: 98421 23620
10.10.2019 Letter sent by mail to State office bearers and AIOCD EC Members regarding
a meeting to be held on 16.10.2019 at Chennai to discuss about organisational
and trade related issues.
19.10.2019 Letter sent by mail to all District Presidents / Secretaries and Wholesale Wing
Chairman about the trade related issues discussed at the State Office bearers
meeting held on 16.10.2019. Also requested them to discuss with their
Wholesale Wing members and send the pending issues on or before 10.11.2019.
- General Secretary
njÅ kht£l kUªJ tÂf®fŸ r§f¤â‹ bkh¤j kUªJ tÂf®fŸ m T£l« kht£l
jiyt® âU. P. ghY mt®fŸ jiyikÆY«, brayhs® âU. C. fhËuh{ mt®fŸ K‹ÅiyÆY«
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e‹¿ Tw T£l« Ãiwnt¿aJ.
******
30.10.2019 òj‹»Hik m‹W ïuî 10.00 kÂasÉš ngho ef® k¡fŸ kUªJ tÂf®fË‹
T£l« eilbg‰wJ. ïiw tz¡f¤â‰F¥ ã‹ k¡fŸ kUªJ m¤jiyt® âU. M.A. fhªâ
mt®fË‹ kidÉ 3.10.2019 ïa‰if vŒJ É£lh®. ngho ãufâ bko¡fš cÇikahŸh Rgh»UJ
mt®fË‹ jhah® âUkâ. A. trªjh m«khŸ 06.10.2019 m‹W ïa‰if vŒJ É£lh®. m‹dh®
ïUtU¡F« k‰W« MœJis »z‰¿š ÉGªJ kuz« milªj FHªij RͤFkhU¡F«
ïu§fš Ô®khd« Ãiwnt‰w¥g£lJ.
TAMILNADU CHEMISTS 8 NOVEMBER 2019
k¡fŸ kUªJ m¤jiyt® âU. M.A. fhªâ mt®fŸ TW« bghGJ ekJ tÂf¤â‰F
G.S.T. nt©lh« vd T¿ T£l¤â‰F tªâUªJ Mjuî mˤj cW¥ãd®fS¡F e‹¿ T¿dh®.
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brŒtij Koªj msî jÉ®¡F«go nf£L¡ bfh©lh®.
bl§F r«gªjkhf muR kU¤JtkidÆš kUªjhSd®fS¡F ÉÊ¥òz®î V‰gL¤â
tÂf« brŒtJ r«kªjkhf lh¡l®fŸ ek¡F m¿îiu tH§f ïU¡»‹wh®fŸ. Mfnt
kUªjhSd®fŸ midtU« 7.11.2019 m‹W fhiy 11.00 k¡FŸ muR kU¤Jtkid¡F
tU«go nf£L¡bfh©lh®. MŒths®fŸ, ekJ kht£l¤âš brŒjhš, filÆš gh®káÞ£
ïšiy, ãš nghlÉšiy, ÇÍÞ£l® guhkÇ¥ò brŒaÉšiy, Éiy bfhŸKjY¡F«,
ɉgid¡F« cŸs ɤâahr¤ij rÇ brŒaÉšiy vd T¿ ïU¡»‹wh®fŸ. Mfnt ekJ
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kUªJfŸ ɉgid jÉ®¡F«go nf£L¡bfh©lh®. ekJ kht£l«, khÃy« TWtij nf£L
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âU¥ó® kht£l«
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ky®ÉÊ mt®fŸ jiyikÆš ÉÊ¥òz®î cWâbkhÊ vL¡f¥g£lJ.
nry« kht£l kUªJ tÂf®fŸ r§f¤â‹ bra‰FG¡ T£l« 17.11.2019 m‹W kht£l¤
jiyt® âU. K.R. brªâš tontš mt®fŸ jiyikÆš eil¥bg‰wJ. T£l¤â‰F tªj
midtiuí« kht£l brayhs® âU. M.f©z‹ mt®fŸ tunt‰wh®. kht£l brayhsÇ‹
áw¥òiuÆš fhyhtâahF« kUªJfŸ r«gªjkhf RetailerfS¡F »il¡f nt©oa Credit
Note rÇahf »il¥gj‰F Retail k‰W« Wholesale ïizªj FG mik¡f¥g£lJ. mªj
FGÉ‹ gǪJiuÆš Retailer k‰W« Wholesaler V‰W¡bfhŸs nfhÇ¡if Él¥g£lJ.
kht£l r§f¤â‹ kht£l bra‰FG cW¥ãd®fŸ mit¡F m¿Kf« brŒJ
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cW¥ãd®fS¡F mj‰F©lhd rh‹¿jœ tH§f Mtz brŒa¥g£lJ. nkY« kht£l
Retail Wing Chairman âU. G. brªâšFkh® mt®fŸ V‰gh£oš j«k«g£o muR
kU¤Jtkid¡F Rkh® %.2 y£r« kâ¥òŸs kUªJ bghU£fŸ ïytrkhf tH§f¥g£lJ.
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tontš mt®fŸ, âU. M.f©z‹ mt®fŸ, âU. S. gHÅ¢rhÄ mt®fŸ, âU. M.kndhfu‹
mt®fŸ, âU. P.b#a¡Fkh® mt®fŸ, âU. A.bt§flhrygâ mt®fŸ, âU. R.KUnfr‹
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kht£l¤ jiytÇ‹ áw¥òiuÆš kUªJ f£L¥gh£L¤Jiw mâfhÇfË‹ MŒîfŸ,
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mt®fŸ, âU. J.$j® mt®fŸ, âU. P.brªâšFkh® mt®fŸ, âU. M.fkhš ghõh mt®fŸ,
âU. brštuh#& mt®fŸ, âU. Rªju« M»nah® gy fU¤J¡fis rigÆš gâÉ£ld®.
bghUshs® âU. S. gHÅ¢rhÄ e‹¿íiu Tw T£l« ïÅnj Ãiwî¥ bg‰wJ.
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bl§F ÉÊ¥òz®î T£l« br§fšg£L Hotel NirmalaÉš eilbg‰wJ ïªj T£l¤âš
kht£l jiyt® âU G. bt§fnlr‹ mt®fŸ, kht£l brayhs® P.F.I. uh#h mt®fŸ, kht£l
bghUshs® p átªâ mt®fŸ, kht£l RW Chairman M. nyhfehj‹ mt®fŸ, kht£l
Pharmacist Chairman âU C.N. brsÄa‹ mt®fŸ, br§if efu MHO Dr. á¤junrdh
mt®fŸ, br§if kUªJ MŒths® âU. ä⋠Fkh® mt®fŸ k‰W« k©ly îth»fŸ
fyªJ bfh©ld®.
*****
Madam / Sir,
Subject: Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36
of CGST Rules, 2017 – reg.
Sub-rule (4) to rule 36 of the Central Goods and Services Tax Rules, 2017 (hereinafter
referred to as the CGST Rules) has been inserted vide notification No. 49/2019-Central Tax,
dated 09.10.2019. The said sub-rule provides restriction in availment of input tax credit (ITC)
in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers
under sub-section (1) of section 37of the Central Goods and Services Tax Act, 2017 (hereinafter
referred to as the CGST Act).
2. To ensure uniformity in the implementation of the provisions of the law across the field
formations, the Board, in exercise of its powers conferred under section 168(1) of the
CGST Act hereby clarifies various issues in succeeding paragraphs.
3. The conditions and eligibility for the ITC that may be availed by the recipient shall continue
to be governed as per the provisions of Chapter V of the CGST Act and the rules made
thereunder. This being a new provision, the restriction is not imposed through the common
portal and it is the responsibility of the taxpayer that credit is availed in terms of the said
rule and therefore, the availment of restricted credit in terms of sub-rule (4) of rule 36 of
CGST Rules shall be done on self-assessment basis by the tax payers. Various issues
relating to implementation of the said sub-rule have been examined and the clarification
on each of these points is as under:-
bgu«gÿ® kht£l kUªJ tÂf®fŸ r§f kht£l Jiz brayhs® bgu«gÿ® fh®¤â¡
bko¡fš cÇikahs® âU. brštuh{ mt®fË‹ òjšt‹ br. fh®¤â¡ B.E., M.B.A. - fh.
ãÇaj®ÎÅ B.Tech. M»nah® âUkz« bgu«gÿÇš 10.11.2019 m‹W eilbg‰wJ. âUkz
ÉHhÉš kht£l r§f jiyt® âU. K.M.brsf¤mÈ mt®fŸ, brayhs® âU. R.nfhɪjuh{
mt®fŸ, îth»fŸ âU. A. be¥nghÈa‹ mt®fŸ, âU. R. KUf‹ mt®fŸ k‰W« kht£l
jhYfh r§f îth»fŸ cW¥ãd®fŸ fyªJ bfh©L kzk¡fS¡F thœ¤J bjÇɤjd®.
TAMILNADU CHEMISTS 30 NOVEMBER 2019
thœ¤J»nwh«
jUkòÇ-»UZz»Ç kht£l kUªJ tÂf®fŸ r§f¤âš cŸs ghy¡nfhL
k©ly¤âš $ ghyKuË bko¡fšÞ cÇikahs® âU. M. rutz‹ B.Pharm - K. nfhkâ
B.Sc., B.Ed., ït®fsJ âUkz« 10.11.2019 m‹W ïÅnj eilbg‰wJ.
LUPIN LIMITED.,
FOSRIUM SACHETS 10x1x8 2,442.86 10 2,714.29 20 3,800.00
fosfomycin trometamol b.p. 3 g
LUPIAQUA CREAM 100 GM 100 gm 225.15 10 250.17 20 369.00
cosmetics ——
LUPIAQUA LOTION150 GM 150 gm 243.46 10 270.51 20 399.00
cosmetics —
cW¥ãd® FL«g ey Ãâ