II-2 Ex. (403)

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. 403]

CHENNAI, WEDNESDAY, DECEMBER 12, 2018

Karthigai 26, 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. 156, Commercial Taxes and Registration (B1), 12th December 2018,

Karthigai 26, Vilambi, Thiruvalluvar Aandu&2049.]

No.II(2)/CTR/1036(b)/2018.

WHEREAS, sub-section (1) of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19

of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input

Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and a non-resident

taxable person, shall furnish an annual return for every fi nancial year electronically in such form and manner as may

be prescribed on or before the thirty-fi rst day of December following the end of such fi nancial year;

AND WHEREAS, for the purpose of furnishing of the annual return electronically for every fi nancial year as referred

to in sub-section (1) of Section 44 of the said Act, the electronic system to be developed is at the advanced stage

and is likely to be made operational by the 31st January, 2019 as a result whereof, the said annual return for the

period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred

to in the said sub-section (1) and because of that, certain diffi culties have arisen in giving eff ect to the provisions of

the said section;

NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services

Tax Act, 2017, the Governor of Tamil Nadu, on recommendations of the Council, hereby makes the following Order, to

remove the diffi culties, namely:––

1. Short title.––This Order may be called the Tamil Nadu Goods and Services Tax (Removal of Diffi culties) Order,

2018.

2. In Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation

shall be inserted, namely:––

“Explanation.- For the purposes of this Section, it is hereby declared that the annual return for the period from the

1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”.

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