Tamil Nadu Goods and Services Tax (First Amendment) Rules, 2021

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..... 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. Short title and commencement . - (1) These rules may be called the Tamil Nadu Goods and Services Tax (First Amendment) Rules, 2021. (2 .....

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..... both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed .....

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