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of <h1>Tamil Nadu GST Notification: Registered Persons Must Pay State Tax on Outward Supplies per Sections 12(2)(a) & 14.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, issued a notification mandating that registered persons who have not opted for the composition levy must pay state tax on outward supplies of goods at the time of supply. This requirement aligns with section 12(2)(a) and section 14 of the Act. These registered persons are also required to submit details and returns as outlined in Chapter IX of the Act and its rules. This notification supersedes a previous notification from October 13, 2017, except for actions already completed under that notification.
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