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<h1>Tamil Nadu Amends GST Rule 48(4): Threshold Lowered from 100 Crore to 50 Crore Effective April 1, 2021.</h1> The Government of Tamil Nadu has amended Notification No. II(2)/CTR/232(h-5)/2020, initially issued on April 13, 2020. This amendment, effective from April 1, 2021, changes the threshold amount in the notification from 'one hundred crore rupees' to 'fifty 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 Principal Secretary to the Government.