TAMIL  NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

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

GOVERNMENT  OF  TAMIL  NADU

[R. Dis. No. 197/2009.

2020

[Price: Re. 0.80 Paise.

No. 191]

chennai, Monday, May 11, 2020

Chithirai 28, Saarvari, Thiruvalluvar Aandu–2051

III-1(a) Ex. (191)

Part IiI—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

Notifications by government

COMMERCIAL TAXES AND REGISTRATION department

AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017

[G.O. Ms. No.84, Commercial Taxes and Registration (B1), 11th May 2020,

Chithirai 28, Saarvari, Thiruvalluvar Aandu-2051.]

No. SRO A-17(e)2020.

In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017

(Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby

makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2020.

(2) Save as otherwise provided, they shall come into force on the date of their publication in the

Official Gazette.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with

effect from the 21st April, 2020, in rule 26, in sub-rule (1), after the proviso, the following proviso shall be

inserted, namely:-

“Provided further that a registered person registered under the provisions of the Companies Act, 2013

(Central Act 18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June,

2020, also be allowed to furnish the return under Section 39 in FORM GSTR-3B verified through Electronic

Verification Code (EVC).”.

3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be

inserted, namely:-

[ 1 ]

2

Tamil nadu government gazette extraordinary

“67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything

contained in this Chapter, for a registered person who is required to furnish a Nil return under Section 39 in

FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return

through a short messaging service using the registered mobile number and the said return shall be verified by

a registered mobile number based One Time Password facility.

Explanation.- For the purpose of this rule, a Nil return shall mean a return under Section 39 for a tax

period that has nil or no entry in all the Tables in FORM GSTR-3B.”.

N. MURUGANANDAM,

Principal Secretary to Government (Fac).

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

on  behalf  of  the  Government  of  Tamil  Nadu