Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2019

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..... 019. WHEREAS, sub-section (4) of Section 52 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 operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both eff ected through it, inc .....

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..... or 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 (Second Removal of Difficulties) Order, 2019. 2. In section 52 of the Tamil Nadu Goods and Services Tax Act, 2017, in sub-section (4), in the Explanation, for the figures, letters and word "3 .....

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