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of <h1>Tamil Nadu Amends GST Notification: New Authorities to Handle Fraudulent Credit Cases from May 25, 2022.</h1> The Commissioner of State Tax in Tamil Nadu has amended Notification No. 4 of 2020 under the Tamil Nadu Goods and Services Tax Act, 2017. Effective from May 25, 2022, the amendments involve changes to the authority responsible for disallowing or allowing debit of amounts equivalent to fraudulent credit in electronic credit ledgers. The Assistant Commissioner (Review & Appeal) of Territorial Zones/Districts and the Assistant Commissioner (Adjudication/Inspection) of the Divisional Intelligence Wing are now authorized to handle such matters, particularly in cases involving bill trading identified by the Intelligence wing.
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