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of <h1>Tamil Nadu GST Rules Amended: New Composition Levy, Registration Updates, and Input Tax Credit Transfer Procedures.</h1> The Tamil Nadu Goods and Services Tax (Amendment) Rules, 2019, effective from February 1, 2019, introduce several changes to the existing GST framework. Key amendments include renaming 'Composition Rules' to 'Composition Levy' and revising rules for separate registration for multiple business locations within a state. Rule 21A introduces suspension of registration procedures, and Rule 41A details the transfer of input tax credit between newly registered places of business. Various forms and procedural rules have been updated to reflect these changes, including those related to tax practitioner activities, refund claims, and registration applications.
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