II-2 Ex. (322)

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. 322]

CHENNAI, MONDAY, SEPTEMBER 10, 2018

Aavani 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

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

[G.O. Ms. No.117, Commercial Taxes and Registration (B1), 10th September 2018, Aavani 25,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/800(e)/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), and in supercession of –

(i) Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/ 935(b-1)/2017, published at

page 1 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 15th November, 2017;

(ii) Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/316(a)/2018, published in

Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 28th March, 2018;

(iii) Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/728(a)/2018, published in

Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 10th August, 2018,

except as respects things done or omitted to be done before such supercession, 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:-

[1]

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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, 2017

31st October, 2018

2

October - December, 2017

31st October, 2018

3

January - March, 2018

31st October, 2018

4

April – June, 2018

31st October, 2018

5

July - September, 2018

31st October, 2018

6

October - December, 2018

31st January, 2019

7

January - March, 2019

30th April, 2019

Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July,

2018 to September, 2018 by– (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of

business is in Kodagu District in the State of Karnataka; and (iii) registered persons whose principal place of business is

in Mahe in the Union Territory of Puducherry shall be furnished electronically through the common portal, on or before the

15th day of November, 2018:

Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be fi led for the quarters

from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identifi cation Number

(GSTIN) in terms of the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/695(d-2)/2018, published

at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 6th day of August, 2018, shall be

furnished electronically through the common portal, on or before the 31st day of December, 2018;

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, 2017 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