Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2023

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.... the Tamil Nadu Goods and Services Tax Rules, 2017, namely :- AMENDMENTS. 1. Short title and commencement .- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 26th day of October, 2023. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), rule 28 shall be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely :- "(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a recipient who is a related person, by way of pro....

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....on of registration is << DD/MM/YYYY>>. 2. You are required to furnish pending returns immediately. 3. Kindly refer to the supportive document(s) attached for case specific details. 4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. OR Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued dated............... ....

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....__ But, you or authorised representative did not attend the personal hearing on scheduled or extended date. and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or • Whereas reply to the show cause notice has been submitted vide letter dated ________ and you or authorized representative attended the personal hearing, made a written/oral submission during personal hearing. And whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to ....

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....serial number and entries shall be substituted, namely :- "9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of statement] Description Tax Interest Late fee 1 2 3 4 (a) Integrated tax &nbsp; &nbsp; &nbsp; (b) Central Tax &nbsp; &nbsp; &nbsp; (c) State/UT Tax &nbsp; &nbsp; "; 8. In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries relating thereto, the following serial number 4 and entries shall be substituted, namely :- " 4 Enrolment sought: (1) Chartered Accountant (2) Company Secretary (3) Cost and Management Accountant (4) Graduate or Postgraduate or its equivalent degre....