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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tamil Nadu GST Rules Amended: Rule 137 Period Extended, FORM GST DRC-03 Updated for Tax Intimations and Audits.</h1> The Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2021, were enacted by the Governor of Tamil Nadu under the Tamil Nadu Goods and Services Tax Act, 2017. Effective from December 1, 2021, these amendments include extending the period referenced in Rule 137 from four to five years. Changes to FORM GST DRC-03 include adding references to tax intimations via FORM GST DRC-01A and updating terminology related to audits, inspections, and mismatches in tax forms. The notification was issued by the Commercial Taxes and Registration Department.
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