The Tamil Nadu Goods and Services Tax Rules, 2017 - G.O. Ms. No. 058 - Tamil Nadu SGST

Tamil Nadu GST rules set electronic procedures for composition levy, registration, valuation, input tax credit, invoicing and refunds.

The Rules prescribe electronic procedures for composition levy (eligibility, intimation, stock declaration and rates), detailed online registration and verification processes including GSTIN structure and special categories, valuation methodologies for various supply scenarios, and a comprehensive input tax credit framework covering documentary conditions, attribution, reversal, special sectoral rules and transfer on business reorganisation. They also mandate tax invoice formats, record keeping, returns and matching processes, electronic ledgers and payment methods, refund formulas and procedural forms for audits, advance rulings and appeals.