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. 261]

CHENNAI, THURSDAY, JULY 2, 2020

Aani 18, 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. (261)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017

AMENDMENT TO NOTIFICATIONS

[G.O. Ms. No. 105, Commercial Taxes and Registration (B1), 2nd July 2020, Aani 18, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/403(a)/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, after the third proviso, the following provisos shall be inserted, namely: –

“Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who

fail to furnish the returns for the tax period as specifi ed in column (3) of the said Table, according to the condition mentioned

in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020,

the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred

and fi fty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said

return is nil:

Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding

fi nancial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date

but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said

Act, shall stand waived which is in excess of two hundred and fi fty rupees and shall stand fully waived for those taxpayers

where the total amount of state tax payable in the said return is nil.”.

2. This notifi cation shall be deemed to have come into eff ect from the 25th day of June, 2020.

Dr. BEELA RAJESH,

Secretary To Government.

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ON BEHALF OF THE GOVERNMENT OF TAMIL NADU