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of <h1>Tamil Nadu GST Tenth Amendment 2021: Changes to Input Tax Credit, Annual Returns, and Penalty Recovery Processes.</h1> The Tamil Nadu Goods and Services Tax (Tenth Amendment) Rules, 2021, effective from December 29, 2021, introduce several changes to the Tamil Nadu GST Rules, 2017. Key amendments include revisions to rules on input tax credit, annual returns, and reconciliation statements. New provisions address the recovery of penalties through the sale of detained goods, with specific processes for auction and disposal. The amendments also modify forms related to tax recovery and property attachment, enhancing clarity on procedures and compliance requirements. These changes aim to streamline tax administration and ensure efficient enforcement of GST regulations.
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