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    <title>The Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2018.</title>
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    <description>Amendments revise valuation, refund, return and form procedures under the Tamil Nadu GST Rules: amounts added under valuation clause are treated as deemed paid for ITC adjustment; the refund formula for inverted duty structure is prescribed with definitions of Net ITC and Adjusted Total Turnover; inward supplies must be supported by tax invoices; fifty percent of compensation cess determinations must be deposited in the Fund; anti profiteering remedies and documentation requirements in specified forms are updated.</description>
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