Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2018

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....cial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049] No.II(2)/CTR/1099(e-1)/2018 WHEREAS, sub-section (4) of Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) Provides that a registered person shall not be entitled to take input tax credit....

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....on account of such error or omission, in return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under Section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant ann....

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....ovisions of sub-section (4) of Section 16 and sub-section (3) of Section 37; NOW. THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely :- 1. Short title-This Order may be called the Tamil N....