The Government of Tamil Nadu, Commercial Taxes Department issued Circular No. 4/2024 (PP2/GST-15/29/2024) dated 16.05.2024 regarding Standard Operating Procedure (SOP) to be followed for newly registered taxpayers.
Under the erstwhile TNGST Act, 1959, and TNVAT Act, 2006, the registration certificate of newly registered dealers was sent by Registered Post with Acknowledgement Due (RPAD). This communication served as a welcome bondage between the department and dealer. The acknowledgment received from Postal Department was also a proof of existence of business. However, with the introduction of online facility for registration under Total Solution Project (TSP) and TNGST Act, 2017, the communication of hard copy is not in practice and the proof of existence of place of business is available through physical verification only.
2) Further, the importance of eradicating the non-existing taxpayers and bill traders is emphasized in various forums and review meetings. It is felt that, the RPAD services could be effectively used for such verification in the initial stage. In order to welcome the newly registered taxpayer as a goodwill measure and also to prevent the proliferation of bill traders and nipping them in bud, the following Standard Operating Procedure, is prescribed to be followed by the field formations.
Read SOP in circular attached.
Circular No. 4/2024 dated 16.05.2024
Share this content: