| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 383] cHENNAI, FRIDAY, OcTOBER 11, 2019 Purattasi 24, 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
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFIcATIONS UNDER THE TAMIL NADU GOODS AND SERVIcES TAx AcT, 2017.
[G.O. Ms. No. 161, Commercial Taxes and Registration (B1) 11th October 2019,
Purattasi 24, Vikari, Thiruvalluvar Aandu-2050.]
No. II(2)/CTR/810(b-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 notification referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial 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, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
| 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 | October, 2019 to December, 2019 | 31st January, 2020 |
| 2 | January, 2020 to March, 2020 | 30th April, 2020 |
[G.O. Ms. No. 162, Commercial Taxes and Registration (B1) 11th October 2019,
Purattasi 24, Vikari, Thiruvalluvar Aandu-2050.]
No. II(2)/CTR/810(b-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 those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules:
Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date.
Ka.BALAcHANDRAN