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Amendment in Notification No. II(2)/CTR/532(d-14)/2017, dated 29th June, 2017

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....11, Sobakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/713(a-3)/2023. In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15, sub-section (1) of Section 16 and Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu,....

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....otification No. II(2)/CTR/609(b-1)/2022, dated the 22nd July, 2022."; (ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), - (a) for the words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1st January of the preceding Fin....

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....he words "end of the financial year for which it is exercised", the words and figures "the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date" shall be substituted; (ii) in note to the Annexure, for the words, figures and letters "The last date for exercising the above option for any financial ye....

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....elation to transportation of goods supplied by us during, the financial year............... under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercisi....