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. 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

II-2 Ex. (383)

[ 1 ]

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

31^st January, 2020

2

January, 2020 to March, 2020

30^th April, 2020

3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said

Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.

2

Tamil nadu government gazette extraordinary

[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

Principal Secretary To Government.

printed  and  published  by  the Director  of  Stationery  and  printing, chennai

on  behalf  of  the  Government  of  Tamil  Nadu