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of <h1>Tamil Nadu GST Rules Amended: Aadhaar Authentication Introduced, Input Tax Credit Reversal Updated, New Discrepancy Procedures in Rule 88C.</h1> The Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2023, amends the Tamil Nadu Goods and Services Tax Rules, 2017. Key changes include the introduction of biometric-based Aadhaar authentication for certain applicants, with exceptions specified by the Central Government. Amendments also address the reversal of input tax credit if the supplier fails to furnish returns, and the re-availment of credit upon compliance. Rule 88C introduces procedures for addressing discrepancies between tax liabilities reported in outward supplies and returns, requiring taxpayers to rectify or explain differences within a specified timeframe. The notification includes the new FORM GST DRC-01B for managing these discrepancies.
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