Seeks to extend period to pass order under sub-section (7) of section 54 - G.O. (Ms) No. 92 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 92 Dated: 11.6.2020 Vaigasi 29 Thiruvalluvar Aandu 2051 NOTIFICATION In exercise of the power conferred by section 168 A 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). In view of the spread of pandemic COVID-19 across many countries of the world including India, the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 20 th day of March, 2020 to the 29 th day of June 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 30 th day of June, 2020, whichever is later. 2. This notification shall be deemed to have come into force with effect from the 20 th day of March 2020. N. MURUGANANDAM PRINCIPAL SECRETARY TO GOVERNMENT (FAC)