Amendment in Notification No. II(2)/CTR/1099(e-4)/2018 dated 31st December, 2018 - GO. (MS) No. 100 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT GO. (MS) No. 100 Dated : 26.6.2020 Aani 12 Thiruvalluvar Aandu 2051 NOTIFICATION 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) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Governor of Tamil Nadu, on the recommendations of the Council. hereby makes the following amendment to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/1099(e-4)/2018, published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 31 st December, 2018, namely :- AMENDMENT In the said notification,- (i) in the third proviso. for the Table, the following Table shall be substituted, namely: Table Sl. No. (1) Class of registered persons (2) Tax period (3) Condition (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM. GSTR-3B is furnished on or before the 24 th day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June. 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3 rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6 th day of July, 2020 May, 2020 If return in FORM GSTR-3B is furnished on or before the 12 th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 23 rd day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 27 th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely:- Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01 day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01 st day of July, 2020 to 30th day of September, 2020. . Dr. BEELA RAJESH SECRETARY TO GOVERNMENT