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of <h1>Tamil Nadu GST Circular: Procedures for Non-Filers, Potential Actions u/ss 46, 62, and 29 Explained.</h1> The circular outlines procedures for addressing non-filers of returns under the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The primary responsibility for ensuring timely filing lies with the Assessing Officer, who must contact non-filers and issue warnings if necessary. Persistent non-filing may lead to actions under Sections 46 and 62, including field verification and potential cancellation of registration under Section 29. Specific procedures are detailed for different types of filers, including regular, QRMP, and composition taxpayers. The circular emphasizes the importance of monitoring by Deputy and Joint Commissioners and mandates strict adherence to the outlined procedures.
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