Amendment in Notification No. II(2)/CTR/532(d-14)/2017 dated 29th June, 2017

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..... ration (B1), 11th May 2023, Sobakiruthu, Chithirai 28, Thiruvalluvar Aandu-2054. ] No. II(2)/CTR/476(a)/2023. In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 1 .....

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..... so that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. .....

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