Standing Order No. 4387/2016 of the Commercial Taxes Department, Government of Tamil Nadu dated 20th October, 2016 on the supply of goods or services [C19-838]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 4387/2016
GOVERNMENT OF TAMIL NADU
Commercial Taxes Department, Government of Tamil Nadu
Chennai, dated the 20th October, 2016
STANDING ORDER
To
All Inspectors,
Subject: The supply of goods or services by registered persons 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 supply of goods or services by registered persons.
2. The matter has been examined. Every registered person carrying on the supply of goods or services shall make an application in Form GSTR-9 to the Authority for Advance Ruling within twenty days, accompanied by a fee of two hundred rupees.
3. The Inspector shall ensure that refund claim is dealt with as directed above, and shall report compliance to the Authority for Advance Ruling within twenty 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)
Made under
Recital: "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:". Names section 9 of the Tamil Nadu VAT Act, 2006 (Tamil Nadu Act 32 of 2006) [S2M-DYE]. Vires verified.
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