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

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....r 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 be called the Tamil Nadu Goo....

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....nic 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 conducting any business from any place for which registration has been obtained; or ii. without ....

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....tion 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 exist, allow such debit. (3) Such restriction shall cease to have eff ect after the expiry of a period of one year from the date of imposing such res....