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: Rs. 1.60 Paise.

No. 182]

chennai, tuesDAY, april 23, 2019

Chithirai 10, Vikari, Thiruvalluvar Aandu-2050

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NotificationS by government

[ 1 ]

II-2 Ex. (182)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

notifications under the tamil nadu goods and services tax act.

[G.O. Ms. No. 51, Commercial Taxes and Registration (B1), 23rd April 2019,

Chithirai 10, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/301(f-1)/2019.

WHEREAS, sub-section (2) of section 29 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of

2017) (hereinafter referred to as the ‘TNGST Act’) provides for cancellation of registration by proper officer in situations

described in clause (a) to clause (e) as under: -

(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be

prescribed; or

(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or

(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period

of six months; or

(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business

within six months from the date of registration; or

(e) registration has been obtained by means of fraud, willful misstatement or suppression of facts:

Provided that the proper officer shall not cancel the registration without giving the person an opportunity of

being heard.

AND WHEREAS, sub-section (1) of section 169 of the TNGST Act provides for service of notice (opportunity of being

heard); clause (c) and (d) of said sub-section are as under: -

……….

time; or

(d) by making it available on the common portal; or

………

Tamil nadu government gazette extraordinary

AND WHEREAS, sub-section (1) of section 30 provides for revocation of cancellation of the registration within thirty days

from the date of service of the cancellation order.

AND WHEREAS, sub-section (1) of section 107 of the TNGST Act provides for filing appeal by any person aggrieved

by any decision or order passed by an adjudicating authority within three months from the date on which the said decision

or order is communicated to such person and sub-section (4) of section 107 of the TNGST Act empowers the Appellate

Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within

the aforesaid period of three months, allow it to be presented within a further period of one month.

AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of section 29 of the TNGST

Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the TNGST

Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the TNGST

Act, the period for filing appeal under section (1) of section 107 of the TNGST Act and also the period of condoning the

delay provided in sub-section (4) of section 107 of the TNGST Act has elapsed; the registered persons whose registration

have been cancelled under sub-section (2) of section 29 of the TNGST Act are unable to get their cancellation of registration

revoked despite having fulfilled all the requirements for revocation of cancellation of registration. GST being a new Act, these

taxpayers were not familiar with the manner of service of notice by e-mail or making available at portal in comparison to

earlier regime where manual service of notice was provided, as a result whereof certain difficulties have arisen in giving effect

to the provisions of sub-section (1) of section 30 of the TNGST Act;

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

difficulties, namely: ––

Short title.– This Order may be called the Tamil Nadu Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.-

In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted, namely:-

“Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner

as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby

resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of

registration under sub-section (1) of section 30 of the Act, against such order passed up to 31-03-2019, shall be allowed to

file application for revocation of cancellation of the registration not later than 22-07-2019.”.

[G.O. Ms. No. 53, Commercial Taxes and Registration (B1), 23rd April 2019,

Chithirai 10, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/301(f-2)/2019.

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) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council,

hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the

benefit of the Commercial Taxes and Registration Department Notification 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, (hereinafter referred to

as “the said notification”) as the class of registered persons who shall follow the special procedure as mentioned below for

furnishing of return and payment of tax.

2. The said persons shall furnish a statement, every quarter or, as the case may be, part thereof containing the details

of payment of self-assessed tax in FORM GST CMP-08 of the Tamil Nadu Goods and Services Tax Rules, 2017, till the

18th day of the month succeeding such quarter.

3. The said persons shall furnish a return for every financial year or, as the case may be, part thereof in

FORM GSTR-4 of the Tamil Nadu Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such

financial year.

4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he

has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said

Act if they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided in para 2 and para 3 above.

Tamil nadu government gazette extraordinary

[G.O. Ms. No. 54, Commercial Taxes and Registration (B1), 23rd April 2019,

Chithirai 10, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/301(f-3)/2019.

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

19 of 2017), the Governor of Tamil Nadu hereby appoints the 21st day of June, 2019, as the date from which the provisions of

rule 12 of the Tamil Nadu Goods and Services Tax (Fourteenth) Amendment Rules, 2018 [Commercial Taxes and Registration

Department Notification No.SRO A-67(a)/2018, published at Pages 2-3 in Part II-Section 2 of the Tamil Nadu Government

Gazette Extraordinary, dated the 31st December, 2018], shall come into force.

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