Exemption to all Taxpayers from Payment of Tax on Advances Received in case of Supply of Goods under Tamil Nadu GST Act

In supercession of Notification No.II(2)/CTR/858(a-3)/2017 dated October 13, 2017, the Government of Tamil Nadu, on the recommendations of the Council, has notified the registered person who did not opt for the composition levy under Section 10 of Tamil Nadu Goods and Services Tax Act, 2017 as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in Section 12(2)(a) of the said Act including in the situations attracting the provisions of Section 14 (Change in rate of tax in respect of supply of goods or services), and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.

 [G.O. (Ms) No.168]


URL: https://ctd.tn.gov.in/documents/10184/249230/GO+%28Ms.%29+No.168/f98658f0-9b1a-41ac-aad4-18222a9a0d49?version=1.0