Tamil Nadu Goods and Services Tax Rules, 2017
State Rules of Tamil Nadu · 201753 provisions
The enactment
| Type | Rules |
|---|---|
| Year | 2017 |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
| Provisions published | 53 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title and Commencement
- Section 2 Definitions
- Section 3 Intimation for composition levy
- Section 4 Effective date for composition levy
- Section 5 Conditions and restrictions for composition levy
- Section 6 Validity of composition levy
- Section 7 Rate of tax of the composition levy
- Section 8 Application for registration
- Section 9 Verification of the application and approval
- Section 10 Issue of registration certificate
- Section 11 Separate registration for multiple business verticals within a State or a Union territory
- Section 12 Grant of registration to persons required to deduct tax at source or to collect tax at source
- Section 13 Grant of registration to non-resident taxable person
- Section 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
- Section 15 Extension in period of operation by casual taxable person and non-resident taxable person
- Section 16 Suo moto registration
- Section 17 Assignment of Unique Identity Number to certain special entities
- Section 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board
- Section 19 Amendment of registration
- Section 20 Application for cancellation of registration
- Section 21 Registration to be cancelled in certain cases
- Section 22 Cancellation of registration
- Section 23 Revocation of cancellation of registration
- Section 24 Migration of persons registered under the existing law
- Section 25 Physical verification of business premises in certain cases
- Section 26 Method of authentication
- Section 27 Value of supply of goods or services where the consideration is not wholly in money
- Section 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent
- Section 29 Value of supply of goods made or received through an agent
- Section 30 Value of supply of goods or services or both based on cost
- Section 31 Residual method for determination of value of supply of goods or services or both
- Section 32 Determination of value in respect of certain supplies
- Section 33 Value of supply of services in case of pure agent
- Section 34 Rate of exchange of currency, other than Indian rupees, for determination of value
- Section 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
- Section 36 Documentary requirements and conditions for claiming input tax credit
- Section 37 Reversal of input tax credit in the case of non-payment of consideration
- Section 38 Claim of credit by a banking company or a financial institution
- Section 39 Procedure for distribution of input tax credit by Input Service Distributor
- Section 40 Manner of claiming credit in special circumstances
- Section 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
- Section 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
- Section 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
- Section 44 Manner of reversal of credit under special circumstances
- Section 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker
- Section 46 Tax invoice
- Section 47 Time limit for issuing tax invoice
- Section 48 Manner of issuing invoice
- Section 49 Bill of supply
- Section 50 Receipt voucher
- Section 51 Refund voucher
- Section 52 Payment voucher
- Section 53 Revised tax invoice and credit or debit notes
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