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. 411]

CHENNAI, SATURDAY, OCTOBER 3, 2020

Purattasi 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

III-1(a) Ex. (411)—1

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms No.148, Commercial Taxes and Registration (B1), 3rd October 2020, Purattasi 17, Saarvari,

Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/647(d)/2020.

In exercise of the powers conferred by section 148 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 notifi es

the registered persons required to prepare the tax invoice in the manner specifi ed under sub-rule (4) of rule 48 of the

Tamil Nadu Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner,

as the class of persons who shall, during the period from the 1st day of October, 2020 to the 31st day of October, 2020,

follow the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by

uploading specifi ed particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal, within thirty

days from the date of such invoice, failing which the same shall not be treated as an invoice.

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