THE TAMILNADU GOODS AND SERVICES TAX ACT, 2017 Notification
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Body NOTIFICATION No. 6/2022-TNGST, PP2/GST-15/20/2022, Dated 7th June, 2022

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

SubRule / Rule

Subject

Authority to whom power is authorised

(1)

(2)

(3)

(4)

(5)

Chapter-VI/ Chapter-Ill

Section 25/ Proviso (b) to the subrules (1) & (2) of Rule 9

To undertake preverification 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