“(x) every electronic commerce operator who is required to collect tax at source under section 52;”.
Amendment of section 25.
13. In section 25 of the principal Act,—
(1) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:— “Provided further that a person having a unit, as defi ned in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State.”;
(2) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:— “Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.”.
Amendment of section 29.
14. In section 29 of the principal Act,—
(1) in the marginal heading, after the expression “Cancellation”, the expression “or suspension” shall be inserted;
(2) in sub-section (1), after clause (c), the following proviso shall be added, namely:— “Provided that during pendency of the proceedings relating to cancellation of registration fi led by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.”;
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 9
(3) in sub-section (2), after the proviso, the following proviso shall be added, namely:— “Provided further that during pendency of the proceedings relating to cancellation of registration, the proper offi cer may suspend the registration for such period and in such manner as may be prescribed.”.
15. In section 34 of the principal Act,— Amendment of section 34.
(1) in sub-section (1),—
(i) for the expression “Where a tax invoice has”, the expression “Where one or more tax invoices have” shall be substituted;
(ii) for the expression “a credit note”, the expression “one or more credit notes for supplies made in a fi nancial year” shall be substituted;
(2) in sub-section (3),—
(i) for the expression “Where a tax invoice has”, the expression “Where one or more tax invoices have” shall be substituted;
(ii) for the expression “a debit note”, the expression “one or more debit notes for supplies made in a fi nancial year” shall be substituted.