Track and trace mechanism for specified goods mandates unique identification, recordkeeping and attracts enhanced penalties. The Act amends the Tamil Nadu GST framework to expand definitions, introduce a unique identification marking, and establish a statutory track and trace mechanism. It prescribes affixation of unique markings, electronic storage and access of marking data, recordkeeping and disclosure obligations for persons handling specified goods, and payment obligations for the system. The amendments also tighten treatment of input tax credit and credit notes, revise filing and statement requirements, impose appeal pre deposit conditions for certain penalty orders, and add penalties for non compliance with track and trace.