© GOVERNMENT OF TAMIL NADU 2021
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
[Price: Rs. 3.20 Paise.
| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 265] CHENNAI, WEDNESDAY, JUNE 2, 2021 Vaikasi 19, 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
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
AMENDMENT TO NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
[G.O. Ms. No. 82, Commercial Taxes and Registration (B1), 2nd June 2021, Vaikasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-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 amendments to the Commercial Taxes and Registration Department Notifi cation 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:-
A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484).
In the said notifi cation, in the fi rst paragraph, in the fi rst proviso,-
(i) for the words, letters and fi gure "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted;
(iii) in the Table, for serial numbers 4, 5, 6 and 7, the following shall be substituted, namely:—
| (1) | (2) | (3) | (4) |
| "4. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding fi nancial year | 9 per cent for the fi rst 15 days from the due date and 18 per cent thereafter | March, 2021, April, 2021 and May, 2021 |
[ 1 ]
II-2 Ex. (265)2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
| (1) | (2) | (3) | (4) |
| 5. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding fi nancial year who are liable to furnish the return as specifi ed under sub-section (1) of Section 39 | Nil for the fi rst 15 days from the due date, 9 percent for the next 45 days, and 18 per cent thereafter | March, 2021 |
| Nil for the fi rst 15 days from the due date, 9 percent for the next 30 days, and 18 per cent thereafter | April, 2021 | ||
| Nil for the fi rst 15 days from the due date, 9 percent for the next 15 days, and 18 per cent thereafter | May, 2021 | ||
| 6. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding fi nancial year who are liable to furnish the return as specified under proviso to sub-section (1) of Section 39 | Nil for the fi rst 15 days from the due date, 9 percent for the next 45 days, and 18 per cent thereafter | March, 2021 |
| Nil for the fi rst 15 days from the due date, 9 percent for the next 30 days, and 18 per cent thereafter | April, 2021 | ||
| Nil for the fi rst 15 days from the due date, 9 percent for the next 15 days, and 18 per cent thereafter | May, 2021 | ||
| 7. | Taxpayers who are liable to furnish the return as specified under sub-section (2) of Section 39 | Nil for the fi rst 15 days from the due date, 9 percent for the next 45 days, and 18 per cent thereafter | Quarter ending March, 2021". |
2. This notifi cation shall be deemed to have come into force with effect from the 18th day of May, 2021.
[G.O. Ms. No. 83, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-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) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, 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/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:-
A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484)(cid:3483).
In the said notifi cation,-
(i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely:—
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3"T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| S.No. (1) | Class of registered persons (2) | Tax period (3) | Period for which late fee waived (4) |
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding fi nancial year | March, 2021, April, 2021 and May, 2021 | Fifteen days from the due date of furnishing return |
| 2. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding fi nancial year who are liable to furnish the return as specifi ed under sub-section (1) of Section 39 | March, 2021 | Sixty days from the due date of furnishing return |
| April, 2021 | Forty-fi ve days from the due date of furnishing return | ||
| May, 2021 | Thirty days from the due date of furnishing return | ||
| 3 | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding fi nancial year who are liable to furnish the return as specifi ed under proviso to sub-section (1) of Section 39 | January-March, 2021 | Sixty days from the due date of furnishing return."; |
(ii) after the eighth proviso, with effect from the 1st day of June, 2021, the following provisos shall be inserted, namely:—
"Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/ quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of fi ve hundred rupees:
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fi fty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021:
Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specifi ed in column (3) of the Table given below, 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:—
T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| S.No. (1) | Class of registered persons (2) | Amount (3) |
| 1. | Registered persons whose total amount of State tax payable in the said return is nil | Two hundred and fi fty rupees |
| 2. | Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding fi nancial year, other than those covered under S. No.1 | One thousand rupees |
| 3. | Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding fi nancial year, other than those covered under S.No. 1 | Two thousand and fi ve hundred rupees". |
[G.O. Ms. No. 84, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-3)/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) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, 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/79(h-1)/2018, published at page 1 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 23rd January, 2018, namely:-
A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484).
In the said notifi cation, after the fourth proviso, the following proviso shall be inserted, namely:—
"Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specifi ed in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:—
T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| S. No. (1) | Class of registered persons (2) | Amount (3) |
| 1. | Registered persons who have nil outward supplies in the tax period | Two hundred and fi fty rupees |
| 2. | Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding fi nancial year, other than those covered under S. No.1 | One thousand rupees |
| 3. | Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding fi nancial year, other than those covered under S.No.1 | Two thousand and fi ve hundred rupees |
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of June, 2021.
[G.O. Ms. No. 85, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-4)/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) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, 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/1041(d-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th December, 2017, namely:-
A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484).
In the said notifi cation, after the third proviso, the following proviso shall be inserted, namely: —
"Provided also that the total amount of late fee payable under section 47 of the said Act for fi nancial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived - (i) which is in excess of two hundred and fi fty rupees where the total amount of state tax payable in the said return is nil;
(ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i).". 2. This notifi cation shall be deemed to have come into force with effect from the 1st day of June, 2021.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5[G.O. Ms. No. 86, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-5)/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) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-fi ve rupees for every day during which such failure continues:
Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees.
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of June, 2021.
[G.O. Ms. No. 87, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-6)/2021
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 to 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, after the words "notifi es registered person, other than", the words "a government department, a local authority," shall be inserted.
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of June, 2021.
[G.O. Ms. No. 88, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aand-2052.]
No.II(2)/CTR/315(g-7)/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 notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/289(c-4)/2021, published in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 11th May, 2021, 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,-
(i) in clause (i),—
a. for the fi gures, letters and words "30th day of May, 2021", the fi gures, letters and words "29th day of June, 2021" shall be substituted;
b. for the fi gures, letters and words "31st day of May, 2021", the fi gures, letters and words "30th day of June, 2021" shall be substituted;
(ii) in proviso to clause (i),—
a. for the fi gures, letters and words "31st day of May, 2021", the fi gures, letters and words "30th day of June, 2021" shall be substituted;
b. for the fi gures, letters and words "15th day of June, 2021", the fi gures, letters and words "15th day of July, 2021" shall be substituted;
6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY(iii) in clause (ii),—
a. for the fi gures, letters and words "30th day of May, 2021", the fi gures, letters and words "29th day of June, 2021" shall be substituted;
b. for the fi gures, letters and words "31st day of May, 2021", the fi gures, letters and words "30th day of June, 2021" shall be substituted.
2. This notifi cation shall come into force with effect from the 30th day of May, 2021.
[G.O. Ms. No. 89, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-8)/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 Notifi cation 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:-
A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484).
In the said notifi cation, in the third paragraph, in the second proviso, for the fi gures, letters and words "31st day of May, 2021", the fi gures, letters and words "31st day of July, 2021" shall be substituted.
2. This notifi cation shall be deemed to have come into force with effect from the 31st day of May, 2021.
[G.O. Ms. No. 91, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-9)/2021
In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 Notifi cation No.II(2)/CTR/532(d-4)/2017, published at pages 3-68 in Part II—Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, 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, -
(a) in Schedule I - 2.5%, against S. No.259A, for the entry in column (2), the entry "9503" shall be substituted;
(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be inserted, namely-
"(231). Diethylcarbamazine".
2. This notifi cation shall come into force on the 2nd day of June, 2021.
[G.O. Ms. No. 92, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-10)/2021
In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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-14)/2017, published at pages 85-119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, 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 Table,-
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3), in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- "(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.";
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 7(b) in serial number 25,-
(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely–
| (3) | (4) | (5) |
| "(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 2.5 | -" |
(ii) in item (ii) in column (3), for the word, brackets, fi gures and letter "and (ia)", the brackets, fi gures, letter and word ",(ia) and (ib)" shall be substituted.
2. This notifi cation shall come into force with effect from the 2nd day of June, 2021.
[G.O. Ms. No. 93, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.]
No.II(2)/CTR/315(g-11)/2021
In exercise of the powers conferred by section 148 of the 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, and on being satisfi ed that it is necessary in the public interest so to do, hereby makes the following amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/269(c-4)/2019, published at page 22 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th March, 2019, 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,-
(a) for the words "in whose case the liability to", the words ",who shall" shall be substituted;
(b) for the words "shall arise on the date of issuance of completion certifi cate for the project, where required, by the competent authority or on its fi rst occupation, whichever is earlier", the words "in a tax period not later than the tax period in which the date of issuance of the completion certifi cate for the project, where required, by the competent authority, or the date of its fi rst occupation, whichever is earlier, falls" shall be substituted.
2. This notifi cation shall come into force with effect from the 2nd day of June, 2021.
M.A. SIDDIQUE, Principal Secretary to Government (FAC).
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