Standing Order No. 3746/2011 of the Registration and Stamps Department, Government of Tamil Nadu dated 8th June, 2011 on the making of taxable supplies [C1P-56G]

Standing Order No. 3746/2011

GOVERNMENT OF TAMIL NADU

Registration and Stamps Department, Government of Tamil Nadu

Chennai, dated the 8th June, 2011

STANDING ORDER

To

All Preventive Officers,

Subject: The making of taxable supplies by 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 Registration and Stamps 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 making of taxable supplies by taxable persons.

2. The matter has been examined. Every taxable person carrying on the making of taxable supplies shall make an application in Form GST RFD-01 to the proper officer within ten days, accompanied by a fee of twenty-five thousand rupees.

3. The Preventive Officer shall ensure that shipping bill is dealt with as directed above, and shall report compliance to the proper officer within ten days.

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

(Secretary to Government)