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

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

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..... e cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely:- Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1 st day of June, 2021 till the 28th day of June, 2021. . .....

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