Office Memorandum No. 763/2011/CTD of the Commercial Taxes Department, Government of Tamil Nadu dated 9th July, 2011 on the occasional supply of goods or services [C15-08M]

No. 763/2011/CTD

GOVERNMENT OF TAMIL NADU

Commercial Taxes Department, Government of Tamil Nadu

Chennai, dated the 9th July, 2011

OFFICE MEMORANDUM

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

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Tamil Nadu on the manner in which the occasional supply of goods or services by casual taxable persons is to be regulated under the Tamil Nadu VAT Act, 2006.

2. The matter has been examined. Every casual taxable person carrying on the occasional supply of goods or services shall make an application in Form GST RFD-01 to the Commissioner within sixty days, accompanied by a fee of two hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the occasional supply of goods or services is undertaken, and the Commissioner shall dispose of it within sixty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Tamil Nadu.

(Secretary to Government)