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. 357]

CHENNAI, WEDNESDAY, SEPTEMBER 2, 2020

Aavani 17, 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. (357)

[1]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

DATE OF COMING INTO FORCE OF THE TAMIL NADU GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020.

[G.O. Ms. No. 132, Commercial Taxes and Registration (B1),2nd September 2020,

Aavani 17, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/534(b-1)/2020.

In exercise of the powers conferred by sub-section (2) of Section 1 of the Tamil Nadu Goods and Services Tax (Amendment)

Act, 2020 (Tamil Nadu Act No.10 of 2020), the Governor of Tamil Nadu hereby appoints the 1st day of September, 2020,

as the date on which the provisions of section 10 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2020

(Tamil Nadu Act No.10 of 2020), shall come into force.

2. This Notifi cation shall be deemed to have come into force with eff ect from the 1st day of September, 2020.

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

AMENDMENT TO NOTIFICATION

[G.O. Ms. No. 133, Commercial Taxes and Registration (B1),2nd September 2020,

Aavani 17, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTRI/534(b-2)/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), 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/348(o-1)/2020, published

at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 28th May, 2020, namely:-

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

AMENDMENT.

In the said notifi cation, in the fi rst paragraph, in clause (i), the following proviso shall be inserted, namely: -

“Provided that where, any time limit for completion or compliance of any action, by any authority, has been specifi ed in,

or prescribed or notifi ed under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to

the 29th day of November, 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 November, 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