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of <h1>Tamil Nadu GST Act: Commissioner Delegates Powers to Additional Commissioner u/s 5(3), Effective December 8, 2022.</h1> The Commissioner of State Tax under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification delegating certain powers to the Additional Commissioner (Revenue, Collection and Monitoring). These powers, originally conferred on the Commissioner under clause (b) of the proviso to sub-section (1) of Section 30 of the TNGST Act, 2017, are now transferred as per sub-section (3) of Section 5 of the same Act. This delegation is effective immediately as of December 8, 2022.
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