Amendment in Notification No. 4 of 2020, dated 23.03.2020 - 5/2022-TNGST - Tamil Nadu SGST

THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005 NOTIFICATION BY THE COMMISSIONER OF STATE TAX, UNDER TAMIL NADU GOODS AND SERVICES TAX ACT 2017 TAMIL NADU GOODS AND SERVICES TAX RULES 2017. [No. 5/2022-TNGST/PP2/GST-15/20/2022, Chennai, Thursday, May 26, 2022, Vaikasi 12, Subakiruthu, Thiruvallur Aandu-2053.] No. VI(1)/240(a-2)/2022. In exercise of the powers conferred under sub-section (1) of Section 5 read with sub-section (3) of Section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017) read with Rule 86A of the TNGST Rules, 2017, the Commissioner of State Tax, hereby makes the following amendments in the notification No. 4 of 2020, dated 23.03.2020, issued by the Commissioner of State Tax and published in Tamil Nadu Government Gazette Extraordinary, Issue No. 138, Part VI-Section 1, vide No. VI(1)/87(a-1)/2020, dated 23.03.2020, namely In the said notification,- With effect from 25.05.2022, for the Table, the following Table shall be substituted, namely:- Sl. No. Chapter Sub-Rule / Rule Subject Authority to whom power is authorised (1) (2) (3) (4) (5) 1. IX Sub-rules (1)(a) (c) of Rule 86A Disallow / allow debit of an amount equivalent to fraudulent credit in electronic credit ledger for discharge of any liability under Section 49 or for claim of any refund of any unutilized amount. Assistant Commissioner (Review Appeal), of the Territorial Zones / Districts in the State 2. DC-1, LTU, Chennai 3. IX Sub-rules (1)(a) (c) of Rule 86A Disallow debit of an amount equivalent to fraudulent credit in electronic credit ledger for discharge of any liability under Section 49 or for claim of any refund of any unutilized amount relating to bill trading cases identified by the Intelligence wing. Assistant Commissioner (Adjudication/ Inspection) of Divisional Intelligence Wing PHANINDRA REDDY, Additional Chief Secretary / Commissioner of State Tax.