| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 289] CHENNAI, FRIDAY, AUGUST 10, 2018 Aadi 25, Vilambi, Thiruvalluvar Aandu-2049
Part II—Section 2
Notifications or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
[G.O.Ms. No. 103, Commercial Taxes and Registration (B1), 10th August 2018,
Aadi 25, Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/728(a)/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) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifi es the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding fi nancial year or the current fi nancial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Tamil Nadu Goods and Services Tax Rules, 2017, effected during the quarter as specifi ed in column (2) of the Table below till the time period as specifi ed in the corresponding entry in column (3) of the said Table, namely:-
| Sl. No. | Quarter for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 |
| (1) | (2) | (3) |
| 1 | July - September, 2018 | 31st October, 2018 |
| 2 | October - December, 2018 | 31st January, 2019 |
| 3 | January - March, 2019 | 30th April, 2019 |
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of Section 39 of the said Act, for the months of July 2018 to March 2019 shall be subsequently notifi ed in the Offi cial Gazette.
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
II-2 Ex. (289)