Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2019 - G.O.Ms.No. 22 - Tamil Nadu SGST

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O.Ms.No. 22, Commercial Taxes and Registration (B1), 1st February 2019, Thai 18, Vilambi, Thiruvalluvar Aandu-2050.] No. II(2)/CTR/117(d-3)/2019. WHEREAS, sub-section (4) of Section 52 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both eff ected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month; AND WHEREAS, certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under sub-section (4) of Section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving eff ect to the provisions of the said sub-section; NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2019. 2. In section 52 of the Tamil Nadu Goods and Services Tax Act, 2017, in sub-section (4), in the Explanation, for the figures, letters and word 31st January, 2019 , the figures, letters and word 07th February, 2019 shall be substituted. Ka. BALACHANDRAN, Principal Secretary to Government