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. 212]
chennai, THURSday, may 28, 2020
Vaikasi 15, Saarvari, Thiruvalluvar Aandu–2051
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. (212)
[1]
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
Notifications under the Tamil Nadu Goods and Services Tax Act 2017.
Amendment tO Notification
[G.O. Ms. No. 87, Commercial Taxes and Registration (B1), 28th May 2020, Vaikasi 15, Saarvari,
Thiruvalluvar Aandu 2051.]
No. II(2)/CTR/348(o-1)/2020.
In exercise of the powers conferred by Section 168A 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), in view of the spread of pandemic COVID-19 across
many countries of the world including India, the Governor of Tamil Nadu, on the recommendations of the Council, hereby
notifies, as under,-
(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified
in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day
of June, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit
for completion or compliance of such action, shall be extended upto the 30th day of June, 2020, including for the purposes of-
(a)
completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction
or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever
name called, under the provisions of the Act stated above; or
(b)
filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other
record, by whatever name called, under the provisions of the Acts stated above;
but, such extension of time shall not be applicable for the compliances of the provisions of the said Act, as mentioned
below -
(a)
Chapter IV;
(b)
sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c)
section 39, except sub-section (3), (4) and (5);