TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2022

[Price: Re. 0.80 Paise.

No. 303]

CHENNAI, THURSDAY, MAY 26, 2022

Vaikasi 12, Subakiruthu, Thiruvalluvar Aandu-2053

DTP—Ex-VI-1 (303)

[ 1 ]

THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005

NOTIFICATION BY THE COMMISSIONER OF STATE TAX, UNDER TAMIL NADU GOODS AND SERVICES TAX

ACT 2017 & TAMIL NADU GOODS AND SERVICES TAX RULES 2017.

[No. 4/2022-TNGST/PP2/GST-15/20/2022, Chennai, Thursday, May 26, 2022,

Vaikasi 12, Subakiruthu, Thiruvallur Aandu-2053]

No. VI(1)/240(a-1)/2022.

In exercise of the powers conferred under sub-section (1) of Section 5 of the Tamil Nadu Goods and Services Tax Act,

2017 and the rules framed thereunder, the Commissioner of State Tax, hereby notifi es the offi cers mentioned in column (4)

of the table appended below as proper offi cer to exercise the powers and perform the functions conferred on them under

the sections and rules mentioned in column (2) of the Table below in respect of the subject matter mentioned in column (3)

of the Table below in respect of Intelligence Divisions:-

Chapter

Section

Subject

Proper Offi cer

(1)

(2)

(3)

(4)

VI -Registration

29

Cancellation or

suspension of

registration

Assistant Commissioner (Adjudication/

Investigation), in the Divisional Intelligence Wing

to exercise the powers and perform the functions

conferred on him under the sections mentioned

in column (2) of the table in respect of the subject

matter mentioned in column (3) in respect of

registered person who is found to be indulging

in bill trading activities/indulged in bill trading

activities.

30

Revocation of

cancellation of

registration

2. This shall come into force immediately.

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[No. 5/2022-TNGST/PP2/GST-15/20/2022, Chennai, Thursday, May 26, 2022,

Vaikasi 12, Subakiruthu, Thiruvallur Aandu-2053.]

No. VI(1)/240(a-2)/2022.

In exercise of the powers conferred under sub-section (1) of Section 5 read with sub-section (3) of Section 5 of the

Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017) read with Rule 86A of the TNGST Rules, 2017, the

Commissioner of State Tax, hereby makes the following amendments in the notifi cation No. 4 of 2020, dated 23.03.2020, issued

by the Commissioner of State Tax and published in Tamil Nadu Government Gazette Extraordinary, Issue No. 138,

Part VI—Section 1, vide No. VI(1)/87(a-1)/2020, dated 23.03.2020, namely

In the said notifi cation,-

With eff ect from 25.05.2022, for the Table, the following Table shall be substituted, namely:-

Sl. No.

Chapter

Sub-Rule /

Rule

Subject

Authority to whom power is

authorised

(1)

(2)

(3)

(4)

(5)

1.

IX

Sub-rules

(1)(a) & (c) of

Rule 86A

Disallow / allow debit of

an amount equivalent

to fraudulent credit in

electronic credit ledger for

discharge of any liability

under Section 49 or for

claim of any refund of any

unutilized amount.

Assistant Commissioner (Review &

Appeal), of the Territorial Zones /

Districts in the State

2.

DC-1, LTU, Chennai

3.

IX

Sub-rules

(1)(a) & (c) of

Rule 86A

Disallow debit of an amount

equivalent to fraudulent

credit in electronic credit

ledger for discharge of any

liability under Section 49

or for claim of any refund

of any unutilized amount

relating to bill trading

cases identified by the

Intelligence wing.

Assistant Commissioner (Adjudication/

Inspection) of Divisional Intelligence

Wing

K. PHANINDRA REDDY,

Additional Chief Secretary /

Commissioner of State Tax.

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU