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. 390]

CHENNAI, WEDNESDAY, SEPTEMBER 23, 2020

Purattasi 7, 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. (390)—1

[1]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

AMENDMENT TO NOTIFICATIONS.

[ G.O. Ms. No. 140, Commercial Taxes and Registration (B1), 23rd September 2020,

Purattasi 7, Saarvari, Thiruvalluvar Aandu 2051.]

No. II(2)/CTR/616(a-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), 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:-

Aඕඍඖඌඕඍඖග.

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

namely: -

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

in, or prescribed or notifi ed under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out

of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of

October, 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 stand extended upto the 31st day of October, 2020.”.

[ G.O. Ms. No. 141, Commercial Taxes and Registration (B1), 23rd September 2020,

Purattasi 7, Saarvari, Thiruvalluvar Aandu 2051.]

No. II(2)/CTR/616(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

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

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/1041(d-2)/2017, published at page 2 in

Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th December, 2017, namely:-

Aඕඍඖඌඕඍඖග.

In the said notifi cation, after the second proviso, the following proviso shall be inserted, namely: –

“Provided also that 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 where the total amount of state tax payable in the said return is nil, for the

registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the

due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020.”.

2. This Notifi cation shall be deemed to have come into force with eff ect from the 21st day of September, 2020.

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

[G.O. Ms. No. 142, Commercial Taxes and Registration (B1), 23rd September 2020,

Purattasi 7, Saarvari, Thiruvalluvar Aandu 2051.]

No. II(2)/CTR/616(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) (hereafter in th is notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations

of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two

hundred and fi fty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but

furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020.

2. This Notifi cation shall be deemed to have come into force with eff ect from the 21st day of September, 2020.

Dr. BEELA RAJESH,

Secretary to Government.