TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tamil Nadu clarifies GST Act section 75(2) on tax re-determination deadlines after appellate decisions u/s 74.</h1> The circular issued by the Tamil Nadu Commercial Taxes Department provides clarification on the applicability of section 75(2) of the Tamil Nadu Goods and Services Tax Act, 2017, particularly concerning the time limits for re-determining tax liabilities. It specifies that when an appellate authority deems a notice issued under section 74 as unsustainable, the proper officer must re-determine the tax as if issued under section 73. This re-determination must occur within two years from the appellate authority's direction. The circular also outlines the methodology for recalculating tax, interest, and penalties, emphasizing adherence to specific time constraints and conditions.
TaxTMI 
TaxTMI 
