THE TAMILNADU GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 5/2022-TNGST/PP2/GST-15/20/2022, No. VI(1)/240(a-2)/2022, Dated 26th May, 2022

In exercise of the powers conferred under sub-section (1) of Section 5 read with sub-section (3) of Section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017) read with Rule 86A of the TNGST Rules, 2017, the Commissioner of State Tax, hereby makes the following amendments in the notification No. 4 of 2020, dated 23.03.2020, issued by the Commissioner of State Tax and published in Tamil Nadu Government Gazette Extraordinary, Issue No. 138, Part VII Section 1, vide No. VI(1)/87(a-1)/2020, dated 23.03.2020, namely

In the said notification,-

With effect from 25.05.2022, for the Table, the following Table shall be substituted, namely:-

Sl. No.	Chapter	Sub-Rule / Rule	Subject	Authority to whom power is authorised
(1)	(2)	(3)	(4)	(5)
1.	IX	Sub-rules (1)(a) & (c) of Rule 86A	Disallow / allow debit of an amount equivalent to fraudulent credit in electronic credit ledger for discharge of any liability under Section 49 or for claim of any refund of any unutilized amount.	Assistant Commissioner (Review & Appeal), of the Territorial Zones / Districts in the State
2.	IX	Sub-rules (1)(a) & (c) of Rule 86A		DC-1, LTU, Chennai
3.	IX	Sub-rules (1)(a) & (c) of Rule 86A	Disallow debit of an amount equivalent to fraudulent credit in electronic credit ledger for discharge of any liability under Section 49 or for claim of any refund of any unutilized amount relating to bill trading cases identified by the Intelligence wing.	Assistant Commissioner (Adjudication/ Inspection) of Divisional Intelligence Wing

K. PHANINDRA REDDY,

Additional Chief Secretary /

Commissioner of State Tax.