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. 289]

CHENNAI, FRIDAY, AUGUST 10, 2018

Aadi 25, 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

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:-

TABLE

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.

II-2 Ex. (289)

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU