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: Re. 0.80 Paise.

No. 265A]

CHENNAI, WEDNESDAY, JUNE 2, 2021

Vaikasi 19, Pilava, Thiruvalluvar Aandu–2052

Part III—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

III-1(a) Ex. (265A)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

[G.O. Ms. No. 90, Commercial Taxes and Registration (B1), 2nd June 2021, Vaikasi 19, Thiruvalluvar Aandu-2052.]

No.SRO A-11(c)/2021.

In exercise of the powers conferred by Section 164 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 rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Fifth

Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with eff ect from the

1st day of June, 2021.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017,—

(i) in sub-rule (1) of rule 26, in the fourth proviso, with eff ect from the 31st day of May, 2021, for the fi gures,

letters and words “31st day of May, 2021”, the fi gures, letters and words “31st day of August, 2021” shall be substituted;

(ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substituted, namely:—

“Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the

return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be

furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”;

(iii) in sub-rule (2) of rule 59, after the fi rst proviso, the following proviso shall be inserted, namely:—

“Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from

the 1st day of June, 2021 till the 28th day of June, 2021.”.

M.A. SIDDIQUE,

Principal Secretary to Government (FAC).

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ON BEHALF OF THE GOVERNMENT OF TAMIL NADU