Goods and Services Tax - Notification issued by Commissioner of State Tax, under T.N.G.S.T Act 2017 & T.N.G.S.T Rules 2017 - 6/2022-TNGST - Tamil Nadu SGST

Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai -600 005 Notification issued by Commissioner of State Tax, under T.N.G.S.T Act 2017 T.N.G.S.T Rules 2017 No. 6/2022-TNGST PP2/GST - 15/20/2022 Chennai, Tuesday, June 7, 2022 Vaigasi 24, Subakiruthu, Thiruvalluvar Aandu-2053 NOTIFICATION In exercise of the powers conferred under sub-section (1) of Section 5 read with sub-section (3) of section 5 of the TNGST Act, 2017 (Act 19 of 2017) read with Rule 9 of the TNGST Rules, the Commissioner of State Tax, hereby notifies the officers mentioned in column (5) of the table appended below as proper officer to exercise the powers and perform the functions conferred on them under the section and rules mentioned in column (3) of the Table below in respect of the subject matter mentioned in column (4) of the Table below:- SI. No. Chapter Sub-Rule/Rule Subject Authority to whom power is authorised (1) (2) (3) (4) (5) 1. Chapter - VI/ Chapter - III Section 25/ Proviso (b) to the sub- rules (1) (2) of Rule 9 To undertake pre-verification of place of business before grant of registration in respect of newly applied cases with Aadhaar authentication for registration where any one of the following six parameters is matching with the data of cancelled registrations: 1. Place of business 2. PAN 3. Mobile number 4. e-mail ID 5, Authorized signatory 6. Bank account number Jurisdictional Proper Officer Viz., Assistant Commissioner, State Tax Officer, Deputy State Tax Officer 2. This shall come into force immediately. Sd/- K. Phanindra Reddy Additional Chief Secretary / Commissioner of State Tax