Standing Order No. 465/2023 of the Commercial Taxes Department, Government of Tamil Nadu dated 8th April, 2023 on the transport of goods [C16-09E]

Standing Order No. 465/2023

GOVERNMENT OF TAMIL NADU

Commercial Taxes Department, Government of Tamil Nadu

Chennai, dated the 8th April, 2023

STANDING ORDER

To

All Inspectors,

Subject: The transport of goods by transporters of goods 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 Commercial Taxes 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 transport of goods by transporters of goods.

2. The matter has been examined. Every transporter of goods carrying on the transport of goods shall make an application in Form GST DRC-03 to the Appellate Authority within ninety days, accompanied by a fee of five hundred rupees.

3. The Inspector shall ensure that return is dealt with as directed above, and shall report compliance to the Appellate Authority within ninety days.

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

(Secretary to Government)