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of <h1>Tamil Nadu GST Rules Amended: Changes in Supply Valuation, Time Limits, Refund Calculations, and Compliance Penalties.</h1> The Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2018, amends several provisions of the Tamil Nadu Goods and Services Tax Rules, 2017. Key changes include adjustments to rules regarding the deemed value of supplies, extension of time limits for certain provisions, and modifications to the calculation of refunds under the inverted duty structure. The amendment also specifies conditions for inward supplies from registered persons and mandates the deposit of a portion of cess in a designated fund. Additionally, it outlines penalties for non-compliance with tax rate reductions and updates forms related to tax refunds and practitioner registration.
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