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Taxation Tamil Nadu Ministry of Finance Tamil Nadu Goods and Services Tax Act, 2017

Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023

13-Oct-2023 | SRO A- 33(a)/2023

Government of Tamil Nadu has issued Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023, effective from 16th October 2023.

The key highlights are:

1. Application Procedure: Applications for settlement, as per Section 5(1) of the Act, are required to be submitted electronically in Form-I to the designated authority. Alongside, a copy of the assessment order or notice of demand, along with proof of electronic payment of the determined amount under Section 6(1) of the Act, must be provided.

2. Submission of Hard Copy: A physically signed hard copy of the electronically filed Form-I, accompanied by the relevant assessment documents and proof of electronic payment, needs to be submitted to the designated authority. This can be done either in person or via post within fifteen days from the electronic application.

3. Amount Determination: The designated authority has the prerogative to demand further payment from the applicant in Form-IV, if the sum submitted with the application is insufficient as per Section 6(1) of the Act.

4. Certificate of Settlement of Arrears: The Certificate of Settlement of arrears, as per Section 10(1) of the Act, will be issued in Form-V. The designated authority is responsible for serving this certificate to the applicant, either electronically or via post. If there's a pending appeal, revision, or review before any relevant authority, tribunal, or court under the relevant Act, the fact of issuing the certificate will also be communicated to the respective authority or Registry of the appropriate Court using Form-VI, within fifteen days from the date of issuance.

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