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    <title>The Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2017.</title>
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    <description>Provisional registrants or applicants may opt to pay tax under Section 10 by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days, after which they cannot file FORM GST TRAN-1; TRAN-1 declarations may be revised once within prescribed or extended timelines. The amendment mandates principals to generate e-way bills for inter-state consignments to job-workers and requires exempt persons transporting handicraft goods inter-state to generate e-way bills regardless of consignment value, with a departmental definition of &quot;handicraft goods.&quot;</description>
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