Amendment in Notification No. II(2)/CTR/532(d-3)/2017 dated 29th June, 2017 - GO. (MS) No. 99 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT GO. (MS) No. 99 Dated : 26.6.2020 Aani 12 Thiruvalluvar Aandu 2051 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 50 of the Tamil Nadu Goods and Services Act, 2017 (Tamil Nadu Act 19 of 2017) read with section 148 of the said Act, the Governor of Tamil Nadu, on the recommendations of the Council. hereby makes the following further amendment to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-3)/2017 published at pages 2-3 in Part-II Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely :- AMENDMENT In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely:- Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein. for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B , but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely :- Table S. No. (1) Class of registered persons (2) Rate of interest (3) Tax period (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter till 24 th day of June, 2020 February, 2020, March 2020, April, 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 Nil till the 30 th day of June, 2020, and 9 per cent thereafter till the 30 th day of September, 2020 February, 2020 Nil till the 3 rd day of July, 2020, and 9 per cent thereafter till day of September, 2020 March, 2020 Nil till the 6 th day of July, 2020, and 9 per cent thereafter till the 30t day of September, 2020 April, 2020 Nil till the 12 th day of September, 2020, and 9 per cent thereafter till the 30 t day of September, 2020 May, 2020 Nil till the 23 rd day of September, 2020, and 9 per cent thereafter till the 30 th day of September, 2020 June, 2020 Nil till the 27 th day of September, 2020, and 9 per cent thereafter till the 30 th day of September, 2020 July, 2020 Dr. BEELA RAJESH SECRETARY TO GOVERNMENT