TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2019

[Price : Re. 0.80 Paise.

No. 279]

CHENNAI, FRIDAY, JUNE 28, 2019

Aani 13, Vikari, Thiruvalluvar Aandu-2050

DTP—VI-1 (279)

[ 1 ]

THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005.

NOTIFICATION BY THE COMMISSIONER OF STATE TAX, UNDER THE TAMIL NADU GOODS AND SERVICES TAX

ACT, 2017 AND THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

(Rc.No. 258/2018/P&P/A3/No.9/2019/Tamil Nadu Goods and Services Tax, Chennai/Friday, 28th June 2019,

Aani 13, Vikari, Thiruvalluvar Aandu-2050.)

No. VI(1)/327(a-1)/2019.

In exercise of the powers conferred by sub-section (1) of Section 5, and sub-section (2) of Section 4 read with

clause (8) of Section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act No.19 of 2017), the Under-signed

hereby rescinds the Notifi cation No.10/2018 (Rc. 258/2018/Taxation/A3,dated 20th June 2018) issued by the Commissioner

of State Tax, Tamil Nadu, except as respects things done or omitted to be done before such rescission.

2.

This notifi cation shall be deemed to have come into eff ect from 1st June,2019.

(Rc.No. 17/2019/A1/P&P/No.10/2019/Tamil Nadu Goods and Services Tax Chennai/Friday, 28th June 2019,

Aani 13, Vikari, Thiruvalluvar Aandu-2050.)

No. VI(1)/327(a-2)/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 (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 of 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 July, 2019 to September, 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, 2019 to September, 2019 shall be subsequently

notifi ed in the Offi cial Gazette.

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(Rc. No.17/2019/A1/P&P/No.11/2019/Tamil Nadu Goods and Services Tax, Chennai/Friday, 28th June 2019,

Aani 13, Vikari, Thiruvalluvar Aandu-2050.)

No. VI(1)/327(a-3)/2019.

In exercise of the powers conferred by Section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (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 July, 2019 to September, 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-600 005,

T.V. SOMANATHAN,

28th June 2019.

Commissioner of State Tax Tamil Nadu.

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU