TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2021

[Price: Rs. 1.60 Paise.

No. 242]

chennai, Tuesday, May 11, 2021

Chithirai 28, Pilava, Thiruvalluvar Aandu–2052

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NotificationS by government

II-2 Ex. (242)

[ 1 ]

commercial taxes and registration department

Amendment to Notification under the Tamil Nadu Goods and Services Tax Act, 2017

[G.O. Ms. No.74, Commercial Taxes and Registration (B1), 11th May 2021, Chithirai 28,

Pilava, Thiruvalluvar Aandu-2052.]

No.II(2)/CTR/289(C-1)/2021.

In exercise of the powers conferred by sub-section (1) of Section 50 of the Tamil Nadu Goods and Services

Tax Act, 2017 (Tamil Nadu Act 19 of 2017) read with Section 148 of the said 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 Notification No.II(2)/CTR/532(d-3)/2017, published at pages 2-3 in Part II-Section 2 of the

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

Amendment

(i)

In the said notification, in the first paragraph, in the first proviso, in the Table after S. No.3, the following shall

be inserted, namely:–

(1)

(2)

(3)

(4)

“4.

Taxpayers having an aggregate turnover of

more than rupees 5 crores in the preceding

financial year

9 per cent for the first

15 days from the due

date and 18 per cent

thereafter

March, 2021, April, 2021

Taxpayers having an aggregate turnover

of up to rupees 5 crores in the preceding

financial year who are liable to furnish the

return as specified under sub-section (1) of

Section 39

Nil for the first 15 days

from the due date,

9 per cent for the next

15 days, and 18 per

cent thereafter

March, 2021, April, 2021

Tamil nadu government gazette extraordinary

(1)

(2)

(3)

(4)

Taxpayers having an aggregate turnover

of up to rupees 5 crores in the preceding

financial year who are liable to furnish the

return as specified under proviso to

sub-section (1) of Section 39

Nil for the first 15 days

from the due date,

9 per cent for the next

15 days, and

18 per cent thereafter

March, 2021, April, 2021

Taxpayers who are liable to furnish the return

as specified under sub-section (2) of

Section 39

Nil for the first 15 days

from the due date,

9 per cent for the

next 15 days, and

18 per cent thereafter

Quarter ending March, 2021.”.

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.

[G.O. Ms. No.75, Commercial Taxes and Registration (B1), 11th May 2021, Chithirai 28,

Pilava, Thiruvalluvar Aandu-2052.]

No.II(2)/CTR/289(C-2)/2021.

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), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the

following further amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/1099(e-4)/2018,

published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 31st December,

2018, namely:-

Amendments.

In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: –

“Provided also that the amount of late fee payable under Section 47 shall stand waived for the period as specified

in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the

said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table,

who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-

Table

S. No.

(1)

Class of registered persons

(2)

Tax period

(3)

Period for which late fee waived

(4)

Taxpayers having an aggregate turnover of more

than rupees 5 crores in the preceding financial

year

March, 2021 and

April, 2021

Fifteen days from the due

date of furnishing return

Taxpayers having an aggregate turnover of up to

rupees 5 crores in the preceding financial year

who are liable to furnish the return as specified

under sub-section (1) of Section 39

March, 2021 and

April, 2021

Thirty days from the due

date of furnishing return

Taxpayers having an aggregate turnover of up to

rupees 5 crores in the preceding financial year

who are liable to furnish the return as specified

under proviso to sub-section (1) of Section 39

January-March, 2021

Thirty days from the due

date of furnishing return.”.

2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021.

[G.O. Ms. No.76, Commercial Taxes and Registration (B1) 11th May 2021, Chithirai 28,

Pilava, Thiruvalluvar Aandu-2052.]

No.II(2)/CTR/289(C-3)/2021.

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 makes the

following further amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/301(f-2)/2019,

published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 23rd April, 2019,

namely:-

Tamil nadu government gazette extraordinary

Amendment.

In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely: –

“Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Tamil Nadu Goods and

Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of May, 2021.”.

2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.

[G.O. Ms. No.78, Commercial Taxes and Registration (B1), 11th May 2021, Chithirai 28,

Pilava, Thiruvalluvar Aandu-2052.]

No.II(2)/CTR/289(C-4)/2021.

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) (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many parts

of India, the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies, as under,-

(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been

specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April, 2021 to the

30th day of May, 2021, 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 31st day of May, 2021, including for the purposes of-

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or

approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under

the provisions of the Acts stated above; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other

record, by whatever name called, under the provisions of the Acts stated above;

but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: -

(a) Chapter IV;

(b) sub-section (3) of Section 10, Sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;

(d) section 68, in so far as e-way bill is concerned; and

(e) rules made under the provisions specified at clause (a) to (d) above :

Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed

or notified under rule 9 of the Tamil Nadu Goods and Services Tax Rules, 2017, falls during the period from the 1st day of May,

2021 to the 31st day of May, 2021, and where completion of such action has not been made within such time, then, the time limit

for completion of such action, shall be extended upto the 15th day of June, 2021;

(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance

of order in terms of the provisions of sub-section (5), read with sub-section (7) of Section 54 of the said Act falls during the

period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order

shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of May, 2021,

whichever is later.

2. This notification shall come into force with effect from the 15th day of April, 2021.

Dr. BEELA RAJESH,

Principal Secretary to Government.

printed and published by the Commissioner of Stationery and printing, chennai

on behalf of the Government of Tamil Nadu