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of <h1>Tamil Nadu Sixth Amendment to GST Rules: Key Changes in Tax Payment Options and Invoicing for Provisional Registrants.</h1> The Tamil Nadu Government has issued the Sixth Amendment to the Tamil Nadu Goods and Services Tax Rules, 2017, effective upon publication in the Official Gazette. Key amendments include changes to rule 3, allowing provisional registrants to opt for tax payment under section 10 by March 31, 2018, with specific filing requirements. A new rule 46A permits a combined invoice for taxable and exempt supplies to unregistered persons. Amendments to rules 54 and 62 address consolidated tax invoicing and filing requirements for those opting into section 10 tax payments. Updates to various GST forms, including GSTR-1, GSTR-1A, and GSTR-4, reflect these changes.
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