TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2019
[Price: Re. 0.80 Paise.
No. 114]
CHENNAI, FRIDAY, MARCH 8, 2019
Maasi 24, Vilambi, Thiruvalluvar Aandu-2050
Part II—Section 2
Notifi cations or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
II-2 Ex. (114)
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 36, Commercial Taxes and Registration (B1), 8th March 2019,
Maasi 24, Vilambi, Thiruvalluvar Aandu-2050.]
No. II(2)/CTR/212(i)/2019.
Whereas, clause (c) of sub-section (3) of Section 31 the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act
19 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services
or both or paying tax under the provisions of Section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore
any person not covered by the said clause has to issue a tax invoice;
Now, Therefore, in exercise of the powers conferred by Section 172 of the said Act, 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 (Third Removal of Diffi culties)
Order, 2019.
2.
For the removal of diffi culties, it is hereby clarifi ed that provisions of clause (c) of sub-section (3) of Section 31
of the said Act shall apply to a person paying tax under the Commercial Taxes and Registration Department
Notifi cation No.II(2)/CTR/212(g-1)/2019, published at pages 1-3 in Part II-Section 2 of the Tamil Nadu Government
Gazette Extraordinary, dated the 7th 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