No. 207]
chennai, SATURday, may 23, 2020
Vaikasi 10, Saarvari, Thiruvalluvar Aandu–2051
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: Rs. 2.40 Paise.
Part IV—Section 2
Tamil Nadu Acts and Ordinances
Ex-IV-2—207—1
[97]
The following Ordinance which was promulgated by the Governor on
the 22nd May 2020 is hereby published for general information:—
Tamil NADU ORDINANCE No. 4 OF 2020.
An Ordinance further to amend the Tamil Nadu Goods and
Services Tax Act, 2017.
WHEREAS the Legislative Assembly of the State is not in session
and the Governor of Tamil Nadu is satisfied that circumstances exist which
render it necessary for him to take immediate action for the purposes
hereinafter appearing;
NOW, THEREFORE, in exercise of the powers conferred by clause
(1) of Article 213 of the Constitution, the Governor hereby promulgates
the following Ordinance:—
1. (1) This Ordinance may be called the Tamil Nadu Goods and
Services Tax (Amendment) Ordinance, 2020.
(2) It shall be deemed to have come into force on the
31st March 2020.
Short title and
commence-
ment.
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Tamil nadu government gazette extraordinary
Insertion of
new section
168-A.
2. In the Tamil Nadu Goods and Services Tax Act, 2017, after
section 168, the following section shall be inserted, namely:-
“168A. Power of Government to extend time limit in special
circumstances.- (1) Notwithstanding anything contained in this Act,
the Government may, on the recommendations of the Council, by
notification, extend the time limit specified in, or prescribed or notified
under, this Act in respect of actions which cannot be completed or
complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall
include the power to give retrospective effect to such notification
from a date not earlier than the date of commencement of this Act.
Explanation.- For the purposes of this section, the expression
“force majeure” means a case of war, epidemic, flood, drought,
fire, cyclone, earthquake or any other calamity caused by nature
or otherwise affecting the implementation of any of the provisions
of this Act.”.
Tamil Nadu
Act 19 of
2017.
22nd May 2020.
BANWARILAL PUROHIT,
Governor of Tamil Nadu.
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Tamil nadu government gazette extraordinary
EXPLANATORY STATEMENT.
The Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) provides
for levy and collection of tax on intra-State supply of goods or services or both by the State
Government.
2. In order to empower the Central Government, on the recommendations of the Goods and
Services Tax Council, to extend due dates for various compliances, inter-alia, filing statement of
outward supplies, filing refund claims, filing appeals, etc. specified, prescribed or notified under the
Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) which cannot be completed
or complied with due to force majeure, the Central Government has promulgated the Taxation and
Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (No.2 of 2020) on the 31st March
2020, which, among others, amends the said Central Act 12 of 2017, by inserting section 168A in
that Act. In consonance with said amendment, the Tamil Nadu Goods and Services Tax Act, 2017
(Tamil Nadu Act 19 of 2017) requires to be amended. The Government have, therefore, decided
to amend the said Tamil Nadu Act 19 of 2017 suitably.
3. The Ordinance seeks to give effect to the above said decision.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to government,
Law Department.
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Tamil nadu government gazette extraordinary
The following Ordinance which was promulgated by the Governor
on the 22nd May 2020 is hereby published for general information:-
TAMIL NADU ORDINANCE No. 5 OF 2020.
An Ordinance to provide relaxation in the provisions of certain
Acts and for matters connected therewith or incidental thereto.
WHEREAS, the outbreak of Novel Corona Virus (COVID-19)
across many countries of the world has caused immense loss to the
lives of people, and accordingly, it has been termed as pandemic by
the World Health Organisation and various Governments including
Government of India;
AND WHEREAS, the Government has unequivocally accepted
social distancing to be the best way to contain its spread, leading to
announcement of complete lockdown in the country;
AND WHEREAS the Central Government had announced several
relief measures relating to statutory and regulatory compliance matters
across sectors in view of COVID-19 outbreak on the 24th March 2020
keeping in view the challenges faced by taxpayers in meeting the
compliance requirements under such conditions;
AND WHEREAS, it has become necessary and imperative to relax
certain provisions, including extension of time limit, in taxation laws in
view of the spread of pandemic COVID-19, causing immense loss to
the lives of people including mercantile community;
AND WHEREAS, the Legislative Assembly of the State is not
in session and the Governor of Tamil Nadu is satisfied that the
circumstances exist which render it necessary for him to take immediate
action for the purpose hereinafter appearing;
NOW, THEREFORE, in exercise of the powers conferred by clause
(1) of Article 213 of the Constitution, the Governor hereby promulgates
the following Ordinance:-
Short title and
commencement.
1. (1) This Ordinance may be called the Tamil Nadu Taxation
Laws (Relaxation of Certain Provisions) Ordinance, 2020.
(2) It shall come into force at once.
Definitions.
2. In this Ordinance, unless the context otherwise requires, -
(a) “Government” means the State Government;
(b) “notification” means the notification published in the
Tamil Nadu Government Gazette.
Insertion of new
section 86A.
3. In the Tamil Nadu Value Added Tax Act, 2006, after section 86,
the following section shall be inserted, namely:-
Tamil Nadu Act
32 of 2006
“86A. Power of Government to extend time limit in special
circumstances.- (1) Notwithstanding anything contained in this Act,
the Government may, by notification, extend the time limit specified
in, or prescribed or notified under this Act in respect of actions which
cannot be completed or complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall
include the power to give retrospective effect to such notification from a
date not earlier than the date of commencement of this Act.
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Tamil nadu government gazette extraordinary
Explanation.- For the purpose of this section, the expression “force
majeure” means a case of war, epidemic, flood, drought, fire, cyclone,
earthquake or any other calamity caused by nature or otherwise
affecting the implementation of any of the provisions of this Act.”.
Relaxation of
time limit
under certain
enactments.
4. Notwithstanding anything contained in the Tamil Nadu Betting
Tax Act, 1935, the Tamil Nadu Entertainments Tax Act, 1939, the
Tamil Nadu Tax on Luxuries Act, 1981, the Tamil Nadu Advertisement
Tax Act, 1983, the Tamil Nadu Tax on Entry of Motor Vehicles into Local
Areas Act, 1990, the Tamil Nadu Tax on Entry of Goods into Local
Areas Act, 2001, as it stood prior to its repeal by section 174 of the
Tamil Nadu Goods and Services Tax Act, 2017, the time limit specified
in, or prescribed or notified, under the said Acts which falls during the
period from the 20th day of March, 2020 to the 29th day of June, 2020
or such other date after the 29th day of June, 2020 as the Government
may, by notification, specify, for the completion or compliance of
such action as-
Tamil Nadu Act XX
of 1935.
Tamil Nadu X of
1939.
Tamil Nadu Act 6
of 1981.
Tamil Nadu Act 22
of 1983.
Tamil Nadu Act 13
of 1990.
Tamil Nadu Act 20
of 2001.
Tamil Nadu Act 19
of 2017.
(a) completion of any proceeding or issuance of any order, notice,
intimation, notification or sanction or approval, by whatever name called,
by any authority, commission, tribunal, by whatever name called; or
(b) filing of any appeal, reply or application or furnishing of any
report, document, return or statement, by whatever name called, by any
authority or dealer, as the case may be,
shall, notwithstanding that completion or compliance of such action
has not been made within such time, stand extended to the 30th day of
June, 2020 or such other date after the 30th day of June, 2020 as the
Government may, by notification, specify in this behalf:
Provided that the Government may specify different dates for
completion or compliance of different actions under clause (a) or
clause (b).
BANWARILAL PUROHIT,
22nd May 2020.
Governor of Tamil Nadu.
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EXPLANATORY STATEMENT
In view of the spread of pandemic COVID-19 across many countries of the world, including India, causing
immense loss to the lives of people, including the trading community, it has become imperative to relax the time
limit specified in, or prescribed or notified under certain Acts that were administered by the Commercial Taxes
Department till the 30th June 2017 and those Acts being administered with effect from the 1st July 2017, for
completion or compliance of the statutory provisions mandated under the said Acts that includes issuance of
notices, notifications, completion of proceedings, passing of orders by authorities or tribunals, filing of appeals,
replies or applications or furnishing of reports or returns or statements or documents wherever necessary,
which cannot be completed or complied within the prescribed time due to force majeure. The Government
have, therefore, decided to promulgate an Ordinance for the said purpose.
2. The Ordinance seeks to give effect to the above decision.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to government,
Law Department.
printed and published by the Commissioner of Stationery and printing, chennai
on behalf of the Government of Tamil Nadu