Government Order G.O. Ms. No. 431 of the Commercial Taxes Department, Government of Tamil Nadu dated 3rd July, 2021 on the import of goods [N14-GKQ]
As at 7 September 2026. In force. No commencement recorded.
G.O. Ms. No. 431
GOVERNMENT OF TAMIL NADU
Commercial Taxes Department, Government of Tamil Nadu
Chennai, dated the 3rd July, 2021
GOVERNMENT ORDER
Subject: The import of goods by importers under the Tamil Nadu VAT Act, 2006, regarding.
1. In the circumstances reported by the proper officer, the Government of Tamil Nadu, after careful examination, hereby orders that every importer carrying on the import of goods shall furnish Form GSTR-1 to the Commissioner within seven days.
2. The matter has been examined. Every importer carrying on the import of goods shall make an application in Form GSTR-1 to the Commissioner within seven days, accompanied by a fee of one thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the import of goods is undertaken, and the Commissioner shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Commercial Taxes Department, Government of Tamil Nadu.
(Secretary to Government)
Made under
No enabling provision stated.
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