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of <h1>Tamil Nadu Govt Lowers GST Notification Threshold from Rs. 500 Crore to Rs. 100 Crore Effective January 2021 u/r 48(4.</h1> The Tamil Nadu Government has amended Notification No. II(2)/CTR/232(h-5)/2020, originally dated April 13, 2020. Effective from January 1, 2021, the amendment changes the monetary threshold in the notification from 'five hundred crore rupees' to 'one hundred crore rupees.' This change is made under the authority of sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017, following the recommendations of the Council. The amendment is issued by the Commercial Taxes and Registration Department and signed by the Secretary to the Government.
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