Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2018
G.O. Ms. No, 156 Dated:- 12-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL. NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No, 156, Commercial Taxes and Registration (B1) 12th December 2018, Karthigai 26, Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)CTR/1036(b)/2018
WHEREAS. sub-section (1) of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor. a person payi
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ns.' as referred to in the said sub-section (1) and because of that. certain difficulties have arisen in giving effect to the provisions of the said section;
NOW. THEREFORE. in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act. 2017. the Governor of Tamil Nadu, on recommendations of the Council, hereby makes the following Order, to remove the difficulties. namely:-
1. Short title.-This Order may be called the Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2018.
2. In Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017, after sub-section (2). the following Explanation shall be inserted, namely:-
"Explanation.- For the purposes of this Section. it is hereby
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