The Commercial Taxes and Registration Department, Tamil Nadu on January 30, 2024, amended the Tamil Nadu Value Added Tax Rules, 2007.
The following has been amended: -
•In rule 16-A, in sub-rule (1) which specifies the Procedure for Filing an Audit Report, after the proviso, the following proviso shall be added, namely:-
“Provided further that the audit report for the financial year 2022-2023 by a registered dealer having his principal place of business or additional place of business in the cyclone affected districts of Chennai, Tiruvallur, Chengalpattu, and Kancheepuram and the flood affected districts of Tirunelveli, Thoothukudi, Kanniyakumari, Tenkasi, Ramanathapuram and Virudhunagar, shall be deemed to have been furnished within the time limit, if such report is furnished on or before January 31, 2024.”
[Notification No. SRO A-1(b)/2024.]
