Standing Order No. 3874/2024 of the Commercial Taxes Department, Government of Tamil Nadu dated 6th February, 2024 on the practice as a goods and services tax practitioner [C17-ZZW]

Standing Order No. 3874/2024

GOVERNMENT OF TAMIL NADU

Commercial Taxes Department, Government of Tamil Nadu

Chennai, dated the 6th February, 2024

STANDING ORDER

To

All Inspectors,

Subject: The practice as a goods and services tax practitioner by goods and services tax practitioners 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 practice as a goods and services tax practitioner by goods and services tax practitioners.

2. The matter has been examined. Every goods and services tax practitioner carrying on the practice as a goods and services tax practitioner shall make an application in Form GST RFD-01 to the Board within sixty days, accompanied by a fee of one thousand rupees.

3. The Inspector shall ensure that tax invoice is dealt with as directed above, and shall report compliance to the Board within sixty 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)