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.

Part II—Section 2

Notifi cations or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

[G.O. Ms. No. 94, Commercial Taxes and Registration (B1), 28th June 2019, Aani 13, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/498(c-1)/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) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations

of the Council, hereby notifi es the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding

fi nancial year or the current fi nancial year, as the class of registered persons who shall follow the special procedure as

mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in

FORM GSTR-1 under the Tamil Nadu Goods and Services Tax Rules, 2017, eff ected during the quarter as specifi ed in column

(2) of the Table below till the time period as specifi ed in the corresponding entry in column (3) of the said Table, namely:-

Tඉඊඔඍ

Sl. No.

Quarter for which details in FORM GSTR-1

are furnished

Time period for furnishing details in

FORM GSTR-1

(1)

(2)

(3)

1

July–September, 2019

31st October, 2019

3. 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, 2019 to September, 2019 shall be subsequently notifi ed

in the Offi cial Gazette.

II-2 Ex. (276)

No. 276]

CHENNAI, FRIDAY, JUNE 28, 2019

Aani 13, Vikari, Thiruvalluvar Aandu-2050

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 95, Commercial Taxes and Registration (B1), 28th June 2019, Aani 13, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/498(c-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 notifi es the persons registered under section 24 of the said Act read with rule 14 of the Tamil Nadu Goods

and Services Tax Rules, 2017, (hereinafter referred to as “the said rules”), supplying online information and data base access

or retrieval services from a place outside India to a person in India, other than a registered person as the class of registered

persons who shall follow the special procedure as mentioned below.

2. The said persons shall not be required to furnish an annual return in FORM GSTR-9 under sub-section (1) of

section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules.

3. The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C under sub-section (2)

of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules.

[G.O. Ms. No. 97, Commercial Taxes and Registration (B1), 28th June 2019, Aani 13, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/498(c-3)/2019.

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, certain technical problems are being faced by the taxpayers 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 (Sixth Removal of Diffi culties) Order,

2019.

2. In section 44 of the Tamil Nadu Goods and Services Tax Act, 2017, in the Explanation, for the fi gures, letters and

word “30th June, 2019”, the fi gures, letters and word “31st August, 2019” shall be substituted.

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