© GOVERNMENT OF TAMIL NADU 2020
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
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| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 472] CHENNAI, MONDAY, NOVEMBER 16, 2020 Karthigai 1, Saarvari, Thiruvalluvar Aandu–2051
Part II—Section 2
Notifications or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
DATE OF COMING INTO FORCE OF THE TAMIL NADU GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020 (TAMIL NADU ACT No.10 OF 2020).
[G.O. Ms. No.169, Commercial Taxes and Registration (B-1), 16th November 2020,
Karthigai 1, Saarvari, Thiruvallur Aandu-2051.]
No. II(2)/CTR/759(c-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 10th day of November, 2020, as the date on which the provisions of section 7 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 effect from the 10th day of November, 2020.
NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020 [G.O. Ms. No.171, Commercial Taxes and Registration (B1), 16th November 2020,
Karthigai 1, Saarvari, Thiruvalluvar Aandu-2051.]
No. II(2)/CTR/759(c-2)/2020.
In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 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, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), having an aggregate turnover of up to fi ve crore rupees in the preceding fi nancial year, and who have opted to furnish a return for every quarter, under sub-rule (1) of rule 61A of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notifi cation referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with the proviso to sub-section (7) of section 39 of the said Act, namely:—
(i) the return for the preceding month, as due on the date of exercising such option, has been furnished:
[ 1 ]
II-2 Ex. (472)2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same.
(2) A registered person whose aggregate turnover crosses fi ve crore rupees during a quarter in a fi nancial year shall not be eligible for furnishing of return on quarterly basis from the fi rst month of the succeeding quarter.
(3) For the registered person falling in the class specifi ed in column (2) of the Table below, who have furnished the return for the tax period October, 2020 on or before 30th November, 2020, it shall be deemed that they have opted under sub-rule (1) of rule 61A of the said rules for the monthly or quarterly furnishing of return as mentioned in column (3) of the said Table:-
T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| Sl. No. | Class of registered person | Deemed Option |
| (1) | (2) | (3) |
| 1. | Registered persons having aggregate turnover of up to 1.5 crore rupees, who have furnished FORM GSTR-1 on quarterly basis in the current fi nancial year | Quarterly return |
| 2. | Registered persons having aggregate turnover of up to 1.5 crore rupees, who have furnished FORM GSTR-1 on monthly basis in the current fi nancial year | Monthly return |
| 3. | Registered persons having aggregate turnover more than 1.5 crore rupees and up to 5 crore rupees in the preceding fi nancial year | Quarterly return |
(4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during the period from the 5th day of December, 2020 to the 31st day of January, 2021.
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2020 [G.O. Ms. No.172, Commercial Taxes and Registration (B1), 16th November 2020,
Karthigai 1, Saarvari, Thiruvaluvar Aandu-2051.]
No. II(2)/CTR/759(c-3)/2020.
In exercise of the powers conferred by section 148 read with sub-section (7) of Section 39 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 notifi es the registered persons, notifi ed under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of persons who may, in fi rst month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, -
(i) thirty fi ve per cent. of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or
(ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly:
Provided that no such amount may be required to be deposited-
(a) for the fi rst month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said monthor where there is nil tax liability;
(b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the fi rst and the second month of the quarteror where there is nil tax liability:
Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month.
Explanation.- For the purpose of this notifi cation, the expression "a complete tax period" means a tax period in which the person is registered from the fi rst day of the tax period till the last day of the tax period.
2. This notifi cation shall come into force with effect from the 1st day of January, 2021.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3[G.O. Ms. No.173, Commercial Taxes and Registration (B1), 16th November 2020,
Karthigai 1, Saarvari, Thiruvalluvar Aandu-2051.]
AMENDMENTS TO NOTIFICATION
No. II(2)/CTR/759(c-4)/2020.
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments in the notifi cation of the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/232(h-5)/2020, published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 13th April, 2020, namely:–
A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484)(cid:3483).
In the said notifi cation, in the fi rst paragraph, with effect from the 1st day of January, 2021, for the words "fi ve hundred crore rupees", the words "one hundred crore rupees" shall be substituted.
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