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of <h1>Chennai Tax Circular: Penalty for Minor Defects Clarified; Electronic Copies of Invoices Accepted Under Tamil Nadu SGST Act.</h1> The circular from the Commissioner of Commercial Taxes in Chennai addresses amendments to earlier instructions regarding the Intelligence Wing's procedures under the Tamil Nadu SGST Act. It clarifies the imposition of penalties up to Rs. 5,000 for minor document defects that do not indicate tax evasion if the documents show tax compliance. The circular emphasizes the acceptance of electronic copies of tax invoices, bills of supply, or delivery notes as valid documentation, aligning with the TNGST Act and Information Technology Act. Roving squad officers are instructed not to demand physical copies if electronic versions are available, ensuring compliance with the updated guidelines.
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