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. 3.20 Paise.
No. 265]
CHENNAI, WEDNESDAY, JUNE 2, 2021
Vaikasi 19, Pilava, Thiruvalluvar Aandu–2052
Part II—Section 2
Notifi cations or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
II-2 Ex. (265)
[ 1 ]
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:-
Aඕඍඖඌඕඍඖග.
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 p eriod”, 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
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 eff ect 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:-
Aඕඍඖඌඕඍඖගඛ.
In the said notifi cation,-
(i) in the eighth proviso, with eff ect from the 20th day of May, 2021, for the Table, the following Table shall be
substituted, namely:—
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
3
“Tඉඊඔඍ
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 eff ect 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:—
Tඉඊඔඍ
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”.
4
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
[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:-
Aඕඍඖඌඕඍඖග.
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:—
Tඉඊඔඍ
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 eff ect 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:-
Aඕඍඖඌඕඍඖග.
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 eff ect 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 eff ect 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:–
Aඕඍඖඌඕඍඖගඛ.
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 eff ect 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:-
Aඕඍඖඌඕඍඖගඛ.
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 eff ect 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:-
Aඕඍඖඌඕඍඖග.
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 eff ect 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:-
Aඕඍඖඌඕඍඖගඛ.
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:-
Aඕඍඖඌඕඍඖගඛ.
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 apartmen ts 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 eff ect 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:-
Aඕඍඖඌඕඍඖගඛ.
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 eff ect from the 2nd day of June, 2021.
M.A. SIDDIQUE,
Principal Secretary to Government (FAC).
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI
ON BEHALF OF THE GOVERNMENT OF TAMIL NADU