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. 1.60 Paise.
No. 253]
CHENNAI, FRIDAY, JUNE 26, 2020
Aani 12, Saarvari, Thiruvalluvar Aandu–2051
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. (253)
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:-
Aඕඍඖඌඕඍඖග.
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:--
Tඉඊඔඍ
S. No.
(1)
Class of registered persons
(2)
Rate of interest
(3)
Tax period
(4)
1.
Taxpayers having an aggregate turnover of more than
rupees 5 crores in the preceding fi nancial year
Nil for fi rst 15 days from the due
date, and 9 per cent thereafter till
24th day of June, 2020
February,
2020,
March
2020,
April, 2020
[ 1 ]
2
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
S. No.
(1)
Class of registered persons
(2)
Rate of interest
(3)
Tax period
(4)
2.
Taxpayers having an aggregate turnover of up to rupees
5 crores in the preceding fi nancial year, whose principal
place of business is in the States of Chhattisgarh,
Madhya Pradesh, Gujarat, Maharashtra, Karnataka,
Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh
or the Union territories of Daman and Diu and Dadra
and Nagar Haveli, Puducherry, Andaman and Nicobar
Islands and Lakshadweep
Nil till the 30th day of June, 2020,
and 9 per cent thereafter till the
30th day of September, 2020
February, 2020
Nil till the 3rd day of July, 2020, and
9 per cent thereafter till the 30th day
of September, 2020
March, 2020
Nil till the 6th day of July, 2020, and
9 per cent thereafter till the 30th day
of September, 2020
April, 2020
Nil till the 12th day of September,
2020, and 9 per cent thereafter till
the 30th day of September, 2020
May, 2020
Nil till the 23rd day of September,
2020, and 9 per cent thereafter till
the 30th day of September, 2020
June, 2020
Nil till the 27th day of September,
2020, and 9 per cent thereafter till
the 30th day of September, 2020
July, 2020
[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:-
Aඕඍඖඌඕඍඖගඛ
In the said notifi cation,-
(i) in the third proviso, for the Table, the following Table shall be substituted, namely: –
“Tඉඊඔඍ
Sl. No.
(1)
Class of registered persons
(2)
Tax period
(3)
Condition
(4)
1.
Taxpayers having an aggregate turnover of
more than rupees 5 crores in the preceding
fi nancial year
February,
2020,
March, 2020 and
April, 2020
If return in FORM GSTR-3B is furnished on or
before the 24th day of June, 2020
2.
Taxpayers having an aggregate turnover of up
to rupees 5 crores in the preceding fi nancial
year, whose principal place of business
is in the States of Chhattisgarh, Madhya
Pradesh, Gujarat, Maharashtra, Karnataka,
Goa, Kerala, Tamil Nadu, Telangana or
Andhra Pradesh or the Union territories of
Daman and Diu and Dadra and Nagar Haveli,
Puducherry, Andaman and Nicobar Islands
and Lakshadweep
February, 2020
If return in FORM GSTR-3B is furnished on or
before the 30th day of June, 2020
March, 2020
If return in FORM GSTR-3B is furnished on or
before the 3rd day of July, 2020
April, 2020
If return in FORM GSTR-3B is furnished on or
before the 6th day of July, 2020
May, 2020
If return in FORM GSTR-3B is furnished on or
before the 12th day of September, 2020
June, 2020
If return in FORM GSTR-3B is furnished on or
before the 23rd day of September, 2020
July, 2020
If return in FORM GSTR-3B is furnished on or
before the 27th day of September, 2020
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
3
(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:-
Aඕඍඖඌඕඍඖග
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:-
Tඉඊඔඍ
Sl. No.
(1)
Month/ Quarter
(2)
Dates
(3)
1.
March, 2020
10th day of July, 2020
2.
April, 2020
24th day of July, 2020
3.
May, 2020
28th day of July, 2020
4.
June, 2020
05th day of August, 2020
5.
January to March, 2020
17th day of July, 2020
6.
April to June, 2020
03rd day of August, 2020.”.
[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; or
4
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
eff ects 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