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TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Part II—Section 2

Notifi cations or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

AMENDMENT TO NOTIFICATION

[G.O. Ms. No. 156, Commercial Taxes and Registration (B1), 19th October 2020, Aippasi 3, Saarvari,

Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/686(c-1)/2020.

In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11,

sub-section (5) of section 15 and section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu

Act 19 of 2017), the Governor of Tamil Nadu, on being satisfi ed that it is necessary in the public interest so to do,

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/532(d-15)/2017, published at pages 119 to 143 in Part II-Section 2 of the

Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:—

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, in the Table, after serial number 19B and the entries relating thereto, the following shall be

inserted, namely:-

“19C

9965

Satellite launch services supplied by Indian Space Research

Organisation, Antrix Corporation Limited or New Space India

Limited.

Nil

Nil.”

2. This notifi cation shall be deemed to have come into force with eff ect from the 16th day of October, 2020.

II-2 Ex. (431)

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2020

[Price: Re.0.80 Paise.

No.431]

CHENNAI, MONDAY, OCTOBER 19, 2020

Aippasi 3, Saarvari, Thiruvalluvar Aandu-2051

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 158, Commercial Taxes and Registration (B1), 19th October 2020, Aippasi 3, Saarvari,

Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/686(c-2)/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) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations

of the Council, hereby makes the following amendment to the Commercial Taxes and Registration Department Notifi cation

No.II(2)/CTR/810(b-2)/2019, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary,

dated the 11th October, 2019, namely:—

Aඕඍඖඌඕඍඖග.

In the said notifi cation in the opening paragraph, for the words and fi gures “fi nancial years 2017-18 and 2018-19”,

the words and fi gures “fi nancial years 2017-18, 2018-19 and 2019-20” shall be substituted.

2. This notifi cation shall be deemed to have come into force with eff ect from the 15th day of October, 2020.

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

[G.O. Ms. No. 157, Commercial Taxes and Registration (B1), 19th October 2020, Aippasi 3, Saarvari,

Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/686(c-3)/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) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations

of the Council, hereby notifi es the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding

fi nancial year or the current fi nancial year, as the class of registered persons who shall follow the special procedure as

mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1

under the Tamil Nadu Goods and Services Tax Rules, 2017, eff ected during the quarter as specifi ed in column (2) of the

Table below till the time period as specifi ed in the corresponding entry in column (3) of the said Table, namely:-

Tඉඊඔඍ

Sl. No.

Quarter for which details in FORM

GSTR-1 are furnished

Time period for furnishing

details in FORM GSTR-1

(1)

(2)

(3)

1

October, 2020 to December, 2020

13th January, 2021

2

January, 2021 to March, 2021

13th April, 2021

3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said

Act, for the months of October, 2020 to March, 2021 shall be subsequently notifi ed in the Offi cial Gazette.

4. This notifi cation shall be deemed to have come into force with eff ect from the 15th 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