TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2018

[Price: Re. 0.80 Paise.

No. 282]

CHENNAI, MONDAY, AUGUST 6, 2018

Aadi 21, Vilambi, Thiruvalluvar Aandu-2049

Part II—Section 2

Notifi cations or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

AMENDMENT TO NOTIFICATION UNDER THE TAMIL NADU GOODS AND

SERVICES TAX ACT, 2017.

[G.O.Ms. No. 101, Commercial Taxes and Registration (B1), 6th August 2018,

Aadi 21, Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/695(d-1)/2018.

In exercise of the powers conferred by sub-section (1) of Section 11 of the Tamil Nadu

Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on

being satisfi ed that it is necessary in the public interest so to do, on the recommendations of the

Council, hereby makes the following further amendment to the Commercial Taxes and Registration

Department Notifi cation No.II(2)/CTR/532(d-11)/2017, published at Page 84 in Part II—Section 2 of the

Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, and last amended

vide Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/567(b)/2018,

published in Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated

29th June, 2018, namely:-

AMENDMENT.

In the said notifi cation, for the fi gures, letters and words “30th day of September, 2018”,

the fi gures, letters and words “30th day of September, 2019” shall be substituted.

[ 1 ]

II-2 Ex. (282)

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

[G.O.Ms. No. 102, Commercial Taxes and Registration (B1), 6th August 2018,

Aadi 21, Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/695(d-2)/2018.

In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017

(Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby specifi es

the persons who did not fi le the complete FORM GST REG-26 of the Tamil Nadu Goods and Services Tax Rules,

2017 but received only a Provisional Identifi cation Number (PID) (hereinafter referred to as “such taxpayers”) till the

31st December, 2017 may now apply for Goods and Services Tax Identifi cation Number (GSTIN).

2. The special procedure to be followed for registration of such taxpayers is as detailed below:-

(i) The details as per the Table below should be furnished by such taxpayers to the jurisdictional nodal offi cer

of the Central Government or State Government on or before the 31st August, 2018.

TABLE

1

Provisional ID

2

Registration Number under the earlier law (Taxpayer Identifi cation

Number (TIN)/Central Excise/Service Tax Registration number)

3

Date on which token was shared for the fi rst time

4

Whether activated Part A of the aforesaid FORM GST REG-26

Yes/No.

5

Contact details of the taxpayer

5a

Email id

5b

Mobile

6

Reason for not migrating in the system

7

Jurisdiction of Offi cer who is sending the request

(ii) On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such taxpayers should

apply for registration by logging onto https://www.gst.gov.in/ in the “Services” tab and fi lling up the application in

FORM GST REG-01 of the Tamil Nadu Goods and Services Tax Rules, 2017.

(iii)

After due approval of the application by the proper offi cer, such taxpayers will receive an email from

GSTN mentioning the Application Reference Number (ARN), a new GSTIN and a new access token.

(iv) Upon receipt, such taxpayers are required to furnish the following details to GSTN by e-mail, on or before

the 30th September, 2018, to [email protected]:–

(a) New GSTIN;

(b) Access Token for new GSTIN;

(c) ARN of new application;

(d) Old GSTIN (PID).

(v) Upon receipt of the above information from such taxpayers, GSTN shall complete the process of mapping

the new GSTIN to the Old GSTIN and inform such taxpayers.

(vi) Such taxpayers are required to log onto the common portal www.gstn.gov.in using the Old GSTIN as

“First Time Login” for generation of the Registration Certifi cate.

3. Such taxpayers shall be deemed to have been registered with effect from the 1st July, 2017.

Ka. BALACHANDRAN,

Principal Secretary to Government.

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU