Intelligence wing - structure. - GST - States - ADDENDUM to Circular No.9 of 2019

GOVERNMENT OF TAMIL NADU COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM BUILDING, CHEPAUK, CHENNAI-600 005. DATE : 29-05-2019 ADDENDUM to Circular No. 9 of 2019 dated 24.05.2019 Sub: Intelligence wing - structure . 1.0 In para of B). (c) of Circular No.9 of 2019 dated 24.05.2019, the word and appearing before the expressions (iii). Roving Squad shall be removed and the expressions and (iv). Central Intelligence Cell shall be inserted after the expressions (iii). Roving Squad . 2.0 The following shall be inserted after B). (c) (iii) of Circular No.9 of 2019 dated 24.05.2019. (iv). Central Intelligence Cell: This unit, on authorization from the Joint Commissioner (Intelligence), will inspect any places v of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place or inspection of goods in movement or conveyance carrying goods, as the case may be. This unit shall also perform such other functions as may be ordered by the Joint Commissioner (Intelligence) . 3.0 In Annexures II, III, IV of Circular No.9 of 2019 dated 24.05.2019 the following shall be inserted under Joint Commissioner (Intelligence) after 3. Roving Squad : 4. Central Intelligence Cell a.) Composition 1. State Tax Officer -2 2. Deputy State Tax Officer -6 b). Functions (i) Inspection of Business premises Transporters place or any other places based on the authorization from the Joint Commissioners (ii) Perform such other functions as may be ordered by the Joint Commissioners Sd/-T. V. Somanathan, Commissioner of Commercial Taxes