Office Memorandum No. 454/2007/YSASD of the Youth Services and Sports Department, Government of Tamil Nadu dated 11th August, 2007 on the operation of an electronic commerce platform [C16-K6P]
As at 7 September 2026. In force. No commencement recorded.
No. 454/2007/YSASD
GOVERNMENT OF TAMIL NADU
Youth Services and Sports Department, Government of Tamil Nadu
Chennai, dated the 11th August, 2007
OFFICE MEMORANDUM
Subject: The operation of an electronic commerce platform by electronic commerce operators under the Tamil Nadu VAT Act, 2006, regarding.
1. The undersigned is directed to say that references have been received in the Youth Services and Sports Department, Government of Tamil Nadu on the manner in which the operation of an electronic commerce platform by electronic commerce operators is to be regulated under the Tamil Nadu VAT Act, 2006.
2. The matter has been examined. Every electronic commerce operator carrying on the operation of an electronic commerce platform shall make an application in Form GSTR-9 to the proper officer within ten days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the operation of an electronic commerce platform is undertaken, and the proper officer shall dispose of it within ten days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Youth Services and Sports Department, Government of Tamil Nadu.
(Secretary to Government)
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