Office Memorandum No. 4693/2019/CTD of the Commercial Taxes Department, Government of Tamil Nadu dated 2nd June, 2019 on the occasional supply of goods or services [C19-FFC]

No. 4693/2019/CTD

GOVERNMENT OF TAMIL NADU

Commercial Taxes Department, Government of Tamil Nadu

Chennai, dated the 2nd June, 2019

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 REG-01 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 occasional supply of goods or services 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 Commercial Taxes Department, Government of Tamil Nadu.

(Secretary to Government)