The Commercial Tax Department, Tamil Nadu on September 02, 2022, on mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-38 and statement in FORM GSTR-1.
So as to ensure correct account and accurate settlement of funds between the Central and State Governments. Accordingly, in order to ensure uniformity in return filing, the Commissioner, in the exercise of powers conferred under Section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as the "TNGST Act"), hereby clarifies various issues discussed in the document attached.
[Notification No. 8/2022 TNGST]
