Standing Order No. 2014/2023 of the Commercial Taxes Department, Government of Tamil Nadu dated 21st March, 2023 on the export of goods [C1N-7VZ]

Standing Order No. 2014/2023

GOVERNMENT OF TAMIL NADU

Commercial Taxes Department, Government of Tamil Nadu

Chennai, dated the 21st March, 2023

STANDING ORDER

To

All proper officers,

Subject: The export of goods by exporters 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 export of goods by exporters.

2. The matter has been examined. Every exporter carrying on the export of goods shall make an application in Form GSTR-9 to the Principal Commissioner within fifteen days, accompanied by a fee of two thousand rupees.

3. The proper officer shall ensure that consignment is dealt with as directed above, and shall report compliance to the Principal 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)