COMMERCIAL TAXES AND REGISTRATION DEPARTMENT - NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

© GOVERNMENT OF TAMIL NADU 2020

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

[R. Dis. No. 197/2009.

[Price: Rs. 1.60 Paise.

No. 253] CHENNAI, FRIDAY, JUNE 26, 2020 Aani 12, 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

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

[G.O. Ms. No.99, Commercial Taxes and Registration (B1), 26 June 2020, Aani 12, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/383(a-1)/2020.

In exercise of the powers conferred by sub-section (1) of Section 50 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) read with Section 148 of the said Act, the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendment to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-3)/2017, published at pages 2-3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:-

A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484).

In the said notifi cation, in the fi rst paragraph, for the fi rst proviso, the following proviso shall be substituted, namely: – "Provided that the rate of interest per annum shall be as specifi ed in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:--

T(cid:3465)(cid:3466)(cid:3476)(cid:3469)

[ 1 ]

II-2 Ex. (253)2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No.100, Commercial Taxes and Registration (B1), 26 June 2020,

Aani 12, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/383(a-2)/2020.

In exercise of the powers conferred by Section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notifi cation referred to as the said Act), read with Section 148 of the said Act, the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/1099(e-4)/2018, published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 31st December, 2018, namely:-

A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484)(cid:3483)

In the said notifi cation,-

(i) in the third proviso, for the Table, the following Table shall be substituted, namely: –

"T(cid:3465)(cid:3466)(cid:3476)(cid:3469)

(ii) after the third proviso, the following provisos shall be inserted, namely: –

"Provided also that the total amount of late fee payable for a tax period, under Section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fi fty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:

Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.".

[G.O. Ms. No.101, Commercial Taxes and Registration (B1), 26 June 2020, Aani 12, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/383(a-3)/2020.

In exercise of the powers conferred by Section 128 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 further amendment to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/79(h-1)/2018, published at page 1 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 23rd January, 2018, namely:-

A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484)

In the said notifi cation, for the fourth proviso, the following proviso shall be substituted, namely: –

"Provided also that the amount of late fee payable under Section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-

T(cid:3465)(cid:3466)(cid:3476)(cid:3469)

[G.O. Ms. No.102, Commercial Taxes and Registration (B1), 26 June 2020, Aani 12, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/383(a-4)/2020.

WHEREAS, sub-section (2) of Section 29 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act) provides for cancellation of registration by proper offi cer in situations described in clauses (a) to (e) as under: -

(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specifi ed in clause (b), has not furnished returns for a continuous period of six months; or

(d) any person who has taken voluntary registration under sub-section (3) of Section 25 has not commenced business within six months from the date of registration; or4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (e) registration has been obtained by means of fraud, willful misstatement or suppression of facts:

Provided that the proper offi cer shall not cancel the registration without giving the person an opportunity of being heard.

AND WHEREAS, sub-section (1) of Section 169 of the said Act provides for service of notice (opportunity of being heard); clauses (c) and (d) of said sub-section are as under:-

.........................;

(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or

(d) by making it available on the common portal; or

.........................;

AND WHEREAS, sub-section (1) of Section 30 of the said Act provides for application for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order;

AND WHEREAS, sub-section (1) of Section 107 of the said Act provides for fi ling appeal by any person aggrieved by any decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of Section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfi ed that the appellant was prevented by suffi cient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month;

AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of Section 29 of the said Act by the proper offi cer by serving notices as per clause (c) and clause (d) of sub-section (1) of Section 169 of the said Act and the period of thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for fi ling appeal under section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the said Act has elapsed; the registered persons whose registration have been cancelled under clause (b) or clause (c) of sub-section (2) of Section 29 of the said Act are unable to get their cancellation of registration revoked despite having fulfi lled all the requirements for revocation of cancellation of registration; the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specifi ed time period of thirty days from the date of service of the cancellation order, as a result whereof certain diffi culties have arisen in giving effects to the provisions of sub-section (1) of Section 30 of the said Act;

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 (Removal of Diffi culties) Order, 2020.- 2. For the removal of diffi culties, it is hereby clarifi ed that for the purpose of calculating the period of thirty days for fi ling application for revocation of cancellation of registration under sub-section (1) of Section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of Section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of Section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-

(a) Date of service of the said cancellation order; or

(b) 31st day of August, 2020.

Dr. BEELA RAJESH,

Secretary to Government.

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU