Office Memorandum No. 2656/2024/FD of the Finance Department, Government of Tamil Nadu dated 21st January, 2024 on the distribution of input tax credit [C14-57P]
As at 6 September 2026. In force. No commencement recorded.
No. 2656/2024/FD
GOVERNMENT OF TAMIL NADU
Finance Department, Government of Tamil Nadu
Chennai, dated the 21st January, 2024
OFFICE MEMORANDUM
Subject: The distribution of input tax credit by input service distributors under the Tamil Nadu VAT Act, 2006, regarding.
1. The undersigned is directed to say that references have been received in the Finance Department, Government of Tamil Nadu on the manner in which the distribution of input tax credit by input service distributors is to be regulated under the Tamil Nadu VAT Act, 2006.
2. The matter has been examined. Every input service distributor carrying on the distribution of input tax credit shall make an application in Form GSTR-3B to the Commissioner within one hundred and eighty days, accompanied by a fee of one thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the distribution of input tax credit is undertaken, and the Commissioner shall dispose of it within one hundred and eighty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Finance Department, Government of Tamil Nadu.
(Secretary to Government)
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