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of <h1>Tamil Nadu Updates Penalty Guidelines for TNGST Act Violations, Focus on 'Bill To - Ship To' Transactions and Business Locations.</h1> The circular issued by the Office of the Principal Secretary/Commissioner of Commercial Taxes in Tamil Nadu amends previous instructions regarding penalties for offences under the TNGST Act, 2017. It provides detailed guidelines for Roving Squad officers, particularly concerning discrepancies in 'Bill To - Ship To' transactions and the declaration of additional business locations. The circular outlines specific circumstances and corresponding penalties, ranging from minor penalties of Rs. 5,000 to maximum penalties under Section 129, depending on the nature and frequency of the offence. The instructions aim to ensure uniformity and efficacy in enforcing penalties for various violations.
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