© GOVERNMENT OF TAMIL NADU
2023
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
[Price: Rs. 1.60 Paise.
| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 114] CHENNAI, WEDNESDAY, APRIL 5, 2023 Panguni 22, Subakiruthu, Thiruvalluvar Aandu-2054
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
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
AMENDMENT TO NOTIFICATIONS
[G.O. Ms. No. 36, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22,
Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/351(a-1)/2023.
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) (hereinafter referred to as 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/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:-
Amendment.
In the said notification, after the sixth proviso, the following proviso shall be inserted, namely:—
"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.".
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
[G.O. Ms. No. 37, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22,
Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/351(a-2)/2023.
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) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of II-2 Ex. (114)
[ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:–
(a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
(b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns;
(c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.
Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act.
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
[G.O. Ms. No. 38, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22,
Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/351(a-3)/2023.
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) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,- (i) the registered persons shall furnish the said return on or before the 30th day of June 2023;
(ii) the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act,
irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
[G.O. Ms. No. 39, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22,
Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/351(a-4)/2023.
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) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely:—
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3tAble
| Serial Number | Class of registered persons | Amount |
| (1) | (2) | (3) |
| 1. | Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year. | Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. |
| 2. | Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. | Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. |
Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees.
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
[G.O. Ms. No. 40, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22,
Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/351(a-5)/2023.
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 waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
[G.O. Ms. No. 41, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22,
Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/351(a-6)/2023.
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) (hereinafter referred to as the said Act) and in partial modification to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/348(o-1)/2020, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 28th May, 2020 and No.II(2)/CTR/289(c-4)/2021, published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 11th May, 2021 and No.II(2)/CTR/573 (c-3)/2022, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 8th July, 2022, the Governor of Tamil Nadu, on the recommendations of the Council, hereby, extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely:–
(i) for the financial year 2017-18, up to the 31st day of December, 2023;
(ii) for the financial year 2018-19, up to the 31st day of March, 2024;
(iii) for the financial year 2019-20, up to the 30th day of June, 2024.
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
B. JOTHI NIRMALASAMY, Secretary to Government. PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU