No. 323]

CHENNAI, MONDAY, SEPTEMBER 10, 2018

Aavani 25, Vilambi, Thiruvalluvar Aandu-2049

Part III—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

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.

Ex-III-1(a)(323)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

[G.O. Ms. No.118, Commercial Taxes and Registration (B1), 10th September 2018,

Aavani 25, Vilambi, Thiruvalluvar Aandu-2049.]

No. SRO A-45(d)/2018.

In exercise of the powers conferred by Section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu

Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods

and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2018.

(2) They shall come into force on the date of their publication in the Offi cial Gazette.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017,

(i) in rule 117,

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the

Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not

beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on

account of technical diffi culties on the common portal and in respect of whom the Council has made a recommendation

for such extension.”;

(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-

“Provided that the registered persons fi ling the declaration in FORM GST TRAN-1 in accordance with

sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;

(ii) in rule 142, in sub-rule (5), after the words and fi gures “of Section 76”, the words and fi gures “or Section

125” shall be inserted.

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