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. 427]

CHENNAI, MONDAY, NOVEMBER 18, 2019

Karthigai 2, Vikari, Thiruvalluvar Aandu-2050

Part II—Section 2

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

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

II-2 Ex. (427)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017

[G.O. Ms. No. 182, Commercial Taxes and Registration (B1), 18th November 2019,

Karthigai 2, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/917(a)/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 and for the period from

1st April, 2018 to the 31st March, 2019 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 the 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 (Eighth Removal of Diffi culties)

Order, 2019.

2. For the Explanation in section 44 of the Tamil Nadu Goods and Services Tax Act, 2017, the following Explanation shall

be substituted, with eff ect from the 14th November, 2019, namely:–

“Explanation.-For the purposes of this section, it is hereby declared that the annual return for the period from the

1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st December, 2019 and the annual return for

the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020.”.

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