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of <h1>Tamil Nadu GST Notification No. 4/2020: Assistant Commissioners Empowered to Address Fraudulent Credit in Electronic Ledgers.</h1> The Commissioner of State Tax in Tamil Nadu has issued a notification under the Tamil Nadu Goods and Services Tax Act, 2017, and the Tamil Nadu Goods and Services Tax Rules, 2017. This notification, identified as No. 4/2020, designates specific officers as authorized to exercise powers and perform functions related to the disallowance or allowance of debit for fraudulent credit in electronic credit ledgers. The Assistant Commissioner (Review & Appeal) of the Territorial Zones/Districts is appointed as the proper officer for these tasks. The notification is effective immediately, as signed by the Principal Secretary/Commissioner of State Taxes.
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