The Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2018.
G.O. Ms. No. 40 Dated:- 23-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
AMENDMENTS TO TAMIL NADU GOODS AND SERVICES TAX RULES, 2017
[G.O. Ms. No. 40, Commercial Taxes and Registration (B1), 23rd March 2018, Panguni 9,
Hevilambi, Thiruvalluvar Aandu-2049.]
No. SRO A-13(c)/2018.
In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may
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iption of goods where the goods are sent by one job worker to another or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, nam
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