Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2020.

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..... of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Eighth Amendment) Rul .....

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..... ed mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation.- For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables .....

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