Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of April, May and June, 2019. - Rc.17/2019 / Taxation/A1-No.1/2019-TNGST - Tamil Nadu SGST

THE ADDITIONAL CHIEF SECRETARY / COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005. NOTIFICATION BY COMMISSIONER OF STATE TAX, UNDER TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. (Central Notification No. 12/2019 Central Tax) (Rc.17/2019 / Taxation/A1-No.1/2019-TNGST) No. VI(1)/118(a-1)/2019. In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with Section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under the Tamil Nadu Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2019 to June, 2019 till the eleventh day of the month succeeding such month. 2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of Section 38 and sub-section (1) of Section 39 of the said Act, for the months of July, 2017 to June, 2019 shall be subsequently notified in the Official Gazette. T.V. SOMANATHAN Commissioner of State Tax, Tamil Nadu. 7th March 2019.