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of <h1>Tamil Nadu GST Ordinance 2018: Key Amendments to Definitions, Tax Credit, and Return Procedures in Section 43A.</h1> The Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018, was promulgated by the Governor of Tamil Nadu on November 13, 2018, to amend the Tamil Nadu Goods and Services Tax Act, 2017. Key amendments include changes to definitions and clauses, adjustments in the treatment of certain supplies, and modifications to tax credit utilization. The ordinance introduces new sections, such as Section 43A, detailing return procedures and input tax credit availing. It also amends provisions related to registration, cancellation, and suspension, and revises schedules to clarify the classification of activities and transactions. These changes aim to align state tax regulations with national GST standards.
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