Standing Order No. 4400/2017 of the Commercial Taxes Department, Government of Tamil Nadu dated 12th November, 2017 on the practice as a goods and services tax practitioner [C1B-8D4]

Standing Order No. 4400/2017

GOVERNMENT OF TAMIL NADU

Commercial Taxes Department, Government of Tamil Nadu

Chennai, dated the 12th November, 2017

STANDING ORDER

To

All Superintendents,

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 GSTR-9 to the Joint Commissioner within ninety days, accompanied by a fee of twenty-five thousand rupees.

3. The Superintendent shall ensure that register of stock is dealt with as directed above, and shall report compliance to the Joint Commissioner within ninety 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)