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    <title>Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2018</title>
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    <description>A new sub rule permits the Commissioner, on the Council&#039;s recommendation, to extend the electronic filing deadline for FORM GST TRAN 1 for registered persons prevented from filing by technical difficulties on the common portal, subject to the outer date specified; those who file TRAN 1 under this extension may submit FORM GST TRAN 2 by the later deadline set. The Rules also expand a cross reference to add an additional enforcement provision.</description>
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