Standing Order No. 4527/2026 of the Consumer Affairs Department, Government of Tamil Nadu dated 27th January, 2026 on the supply of goods or services [C12-H4Z]

Standing Order No. 4527/2026

GOVERNMENT OF TAMIL NADU

Consumer Affairs Department, Government of Tamil Nadu

Chennai, dated the 27th January, 2026

STANDING ORDER

To

All proper officers,

Subject: The supply of goods or services by taxable persons under the Tamil Nadu VAT Act, 2006, regarding.

In exercise of the powers conferred by section 9 of the Tamil Nadu VAT Act, 2006 (Tamil Nadu Act 32 of 2006), the Consumer Affairs Department, Government of Tamil Nadu hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the supply of goods or services by taxable persons.

2. The matter has been examined. Every taxable person carrying on the supply of goods or services shall make an application in Form GSTR-3B to the Board within seven days, accompanied by a fee of five hundred rupees.

3. The proper officer shall ensure that return is dealt with as directed above, and shall report compliance to the Board within seven days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Consumer Affairs Department, Government of Tamil Nadu.

(Secretary to Government)