Rate on First supplies upto fifty lakh rupees in any financial year by a registered person

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....th March 2019, Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.] No. II(2)/CTR/212(g-1) /2019. In exercise of the powers conferred by sub-section (1) of Section 9, sub-section (1) of Section 11, sub-section (1) of Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (herein after referred to as the "said Act"), the Governor of Tamil Nadu, on the recommendations ....

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....lakh rupees or below; (ii) who is not eligible to pay tax under sub-section (1)of Section 10 of the said Act; (iii) who is not engaged in making any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply t....

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....redit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Tamil Nadu Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in ter....

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....ion.- For the purposes of this notification, the expression "first supplies of goods or services or both" shall, for the purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payab....