Special procedure for a class of registered persons for furnishing of return and payment of tax - G.O. (Ms) No. 81 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 81 Dated: 13.04.2020 Panguni-31 Thiruvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (12 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 Notification 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 23 rd April, 2019, namely:- AMENDMENTS In the said notification,- (i) in the second paragraph, the following proviso shall be inserted, namely: - Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Tamil Nadu Goods and Services Tax Rules, 2017, for the quarter ending 31 st March, 2020, till the 7th day of July, 2020. ; (ii) in the third paragraph, the following proviso shall be inserted, namely: - Provided that the said persons shall furnish the return in FORM GSTR-4 of the Tamil Nadu Goods and Services Tax Rules, 2017, for the financial year ending 31 st March, 2020, till the 15th day of July, 2020. . 2. This notification shall be deemed to have come into force with effect from the 3 rd April, 2020. Ka. BALACHANDRAN PRNCIPAL SECRETARY TO GOVERNMENT