THE ADDITIONAL CHIEF SECRETARY / COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005 - NOTIFICATION BY COMMISSIONER OF STATE TAX, UNDER TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND TAMIL NADU GOODS AND SERVICES TAX RULES, 2017

No. 109] CHENNAI, THURSDAY, MARCH 7, 2019 Maasi 23, Vilambi, Thiruvalluvar Aandu – 2050

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

THE ADDITIONAL CHIEF SECRETARY / COMMISSIONER OF COMMERCIAL TAXES,

EZHILAGAM, CHEPAUK, CHENNAI-600 005.

NOTIFICATION BY COMMISSIONER OF STATE TAX, UNDER TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

(Central Notifi cation No. 12/2018 Central Tax)

(Rc.17/2019 / Taxation/A1-No.1/2019-TNGST)

No. VI(1)/118(a-1)/2019.

In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with Section 168 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 Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under the Tamil Nadu Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding fi nancial year or the current fi nancial year, for each of the months from April, 2019 to June, 2019 till the eleventh day of the month succeeding such month.

2. 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 June, 2019 shall be subsequently notifi ed in the Offi cial Gazette.

(Central Notifi cation No. 13/2018 Central Tax)

(Rc.17/2019/ Taxation/A1-No.2/2019-TNGST)

No. VI(1)/118(a-2)/2019.

In exercise of the powers conferred by Section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (TN Act 19 of 2017) (hereafter in this notifi cation referred to as the said Act) read with sub-rule (5) of Rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notifi cation referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifi es that the return in FORM GSTR-3B of the said rules for each of the months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.– Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of Section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specifi ed in the fi rst paragraph, on which he is required to furnish the said return.

Chepauk, Chennai-5, 7th March 2019.

T.V. SOMANATHAN, Commissioner of State Tax,

Tamil Nadu.