TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2022
[Price: Rs. 1.60 Paise.
No. 324]
CHENNAI, WEDNESDAY, JUNE 8, 2022
Vaikasi 25, Subakiruthu, Thiruvalluvar Aandu–2053
II-2 Ex. (324)
Part II—Section 2
Notifications or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
[1]
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 .
[G.O. Ms. No.97, Commercial Taxes And Registration (B1), 8th June 2022,
Vaikasi 25, Subakiruthu, Thiruvalluvar Aandu-2053.]
No. II(2)/CTR/452(b)/2022.
In exercise of the powers conferred by sub-section (1) of section 50 read with 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 notifies the rate of interest per annum to be ‘Nil’, for the class of registered persons mentioned
in column (2) of the Table given below, who were required to furnish the statement in FORM GSTR-8, but failed to
furnish the said statement for the months mentioned in the corresponding entry in column (3) of the said Table by the
due date, for the period mentioned in the corresponding entry in column (4) of the said Table, namely:–
Table
Sl.
No.
Class of registered persons
Months
Period for which interest
is to be Nil
(1)
(2)
(3)
(4)
1
Electronic commerce operators having the following Goods
and Services Tax Identification Numbers who could not file the
statement under sub-section (4) of section 52 of the said
Act, for the month of December, 2020, by the due-date,
December, 2020
From the date of depositing
the tax collected under
sub-section (1) of section
52 of the said Act in the
2
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Sl.
No.
Class of registered persons
Months
Period for which interest
is to be Nil
(1)
(2)
(3)
(4)
due to technical glitch on the portal but had deposited the
tax collected under sub-section (1) of section 52 for the said
month in the electronic cash ledger, namely :–
1. 02AACCF0683K1C4
2. 03AAECC3074B1CN
3. 04AACCF0683K1C0
4. 06AAKCA6148C1C6
5. 07AABCB3428P1CS
6. 07AACCO1714E1C8
7. 07AADCI2004E1CK
8. 08AAACZ8318D1CL
9. 08AABCB3428P1CQ
10. 08AACCO1714E1C6
11. 08AAHCM4763C1CS
12. 09AABCB3428P1CO
13. 09AABCT1559M1C8
14. 19AABCR4726Q1C2
15. 19AABCT1559M1C7
16. 21AACCF0683K1C4
17. 23AABCB3428P1CY
18. 27AAACZ8318D1CL
19. 32AAECC3074B1CM
20. 33AACCO1714E1CD
21. 03AACCF0683K1C2
22. 06AAHCM7396M1C0
23. 07AAACZ8318D1CN
24. 07AADCD4946L1CN
25. 07AAECC3074B1CF
26. 07AAKCA6148C1C4
27. 08AAECM9636P1CY
28. 08AAKCA6148C1C2
29. 09AAECC3074B1CB
30. 10AACCF0683K1C7
31. 10AAICA3918J1C8
32. 19AADCD4946L1CI
33. 23AADCD4946L1CT
34. 24AAHCM4763C1CY
35. 27AABCB3428P1CQ
36. 32AACCF0683K1C1
37. 36AAACZ8318D1CM
38. 29AAFCD0915M1CS
39. 03AAICA3918J1C3
40. 06AACCF0683K1CW
December, 2020
electronic cash ledger
till the date of filing of
statement under sub-
section (4) of section 52.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
3
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI
ON BEHALF OF THE GOVERNMENT OF TAMIL NADU
Sl.
No.
Class of registered persons
Months
Period for which interest
is to be Nil
(1)
(2)
(3)
(4)
41. 08AACCF0683K1CS
42. 09AADCD4946L1CJ
43. 19AACCF0683K1CP
44. 19AAICA3918J1CQ
45. 24AACCO1714E1CC
46. 27AADCD4946L1CL
47. 29AACCF0683K1CO
48. 29AADCD4946L1CH
49. 33AACCF0683K1CZ
50. 33AAICA3918J1C0
51. 36AADCD4946L1CM
52. 36AAICA3918J1CU
53. 09AACCF0683K1CQ
54. 09AAICA3918J1CR
55. 08AAICA3918J1CT
56. 24AAICA3918J1CZ
57. 27AAICA3918J1CT
58. 24AACCF0683K1CY
59. 07AACCF0683K1CU
60. 07AAICA3918J1CV
2.
Electronic commerce operators having the following Goods
and Services Tax Identification Numbers who could not file
the statement under sub-section (4) of section 52 of the said
Act for the months mentioned in column (3), by the due-
date, due to technical glitch on the portal but had deposited
the tax collected under sub-section (1) of section 52 for the
said months in the electronic cash ledger:–
1. 06AAHCP1178L1CF
2. 07AAHCP1178L1CD
3. 19AAHCP1178L1C8
4. 24AAHCP1178L1CH
5. 27AAHCP1178L1CB
6. 29AAHCP1178L1C7
7. 32AAHCP1178L1CK
8. 33AAHCP1178L1CI
9. 36AAHCP1178L1CC
10. 07AADCM5146R1C8
11. 27AADCM5146R1C6
12. 29AADCM5146R1C2
September, 2020,
O c t o b e r,
2 0 2 0 ,
November, 2020,
December, 2020 and
January, 2021.
From the date of depositing
the tax collected under
sub-section (1) of section
52 of the said Act in
the electronic cash
ledger till the date of
filing of statement under
sub-section (4) of section
52.
2. This notification shall be deemed to have come into force with effect from the 7th day of June, 2022.
A B. JOTHI NIRMALASAMY,
Secretary to Government.