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    <title>Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2019.</title>
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    <description>The Ordinance adds the National Appellate Authority for Advance Ruling as an appellate forum with binding rulings for specified applicants and related registered persons; establishes a limited concessional tax option for small taxpayers (preceding year turnover up to fifty lakh) with detailed exclusions and turnover computation rules; mandates Aadhaar authentication or alternate identification for registration eligibility; authorises prescribed digital payment modes for suppliers; permits transfers among electronic cash ledgers and corresponding intergovernmental transfers; allows notified extensions of filing deadlines; and introduces a ten percent penalty for profiteering with a thirty day deposit exception.</description>
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    <pubDate>Tue, 17 Dec 2019 00:00:00 +0530</pubDate>
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