GST circular on clarification on the applicability of provisions of section 75(2) of Tamil Nadu Goods and Services Tax Act, 2017 and its effect on limitation (dated- 04.01.2023)-Government of Tamil Nadu

  • 12th, January 2023
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The Government of Tamil Nadu issued a clarification with respect to the applicability of provisions of section 75(2) of the Tamil Nadu Goods and Services Tax Act, 2017 which includes the time limit within which the proper officer is required to re-determine the amount of tax payable considering notice to be issued under Section 73(1), especially in cases where the time limit for issuance of order as per section 73(10) has already been over. Please refer to the circular for more details.

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