Standing Order No. 1067/2016 of the Commercial Taxes Department, Government of Tamil Nadu dated 27th November, 2016 on the occasional supply of goods or services [C1G-WRQ]

Standing Order No. 1067/2016

GOVERNMENT OF TAMIL NADU

Commercial Taxes Department, Government of Tamil Nadu

Chennai, dated the 27th November, 2016

STANDING ORDER

To

All Examiners,

Subject: The occasional supply of goods or services by casual taxable 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 occasional supply of goods or services by casual taxable persons.

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 EWB-01 to the Commissioner within fifteen days, accompanied by a fee of five hundred rupees.

3. The Examiner shall ensure that consignment is dealt with as directed above, and shall report compliance to the Commissioner within fifteen 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)