Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2019.

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.... Vikari, Thiruvalluvar Aandu-2050.] No. SRO A-46(a-1)/2019 In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may b....

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....asons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as-  (a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36-  i. issued by a registered person who has been found non-existent or not to be conduc....

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.... recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilized amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer....