Standing Order No. 4219/2013 of the Transport Department, Government of Tamil Nadu dated 9th November, 2013 on the distribution of input tax credit [C1A-XTS]

Standing Order No. 4219/2013

GOVERNMENT OF TAMIL NADU

Transport Department, Government of Tamil Nadu

Chennai, dated the 9th November, 2013

STANDING ORDER

To

All Inspectors,

Subject: The distribution of input tax credit by input service distributors 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 Transport 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 distribution of input tax credit by input service distributors.

2. The matter has been examined. Every input service distributor carrying on the distribution of input tax credit shall make an application in Form GST EWB-01 to the Joint Commissioner within one hundred and eighty days, accompanied by a fee of five thousand rupees.

3. The Inspector shall ensure that return is dealt with as directed above, and shall report compliance to the Joint Commissioner within one hundred and eighty days.

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

(Secretary to Government)