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of <h1>Tamil Nadu GST Rules Updated: New Refund Formula, Consumer Welfare Fund, and Forms GSTR-10 & DRC-07 Introduced.</h1> The Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2018, amends the Tamil Nadu GST Rules, 2017. Key changes include a revised formula for refund claims under the inverted duty structure in Rule 89, and the establishment of a Consumer Welfare Fund under Rule 97. The Fund will receive state tax amounts and be managed by a Standing Committee, which will oversee its use for consumer welfare. New forms, such as GSTR-10 for final returns and DRC-07 for order summaries, have been introduced. The amendments aim to streamline tax processes and ensure proper fund utilization for consumer benefits.
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