One time extension for the time limit provided under Section 31(7) of the Tamil Nadu Goods and Services Tax Act, 2017 till 31.10.2020 - G.O. (Ms) No. 140 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 140 Dated: 23.09.2020 Purattasi 7 Thiruvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by section 168A of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017), 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/348(o-1)/2020, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary. dated 28 th May, 2020, namely : - AMENDMENT In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely: - Provided further that where. any time limit for completion or compliance of any action, by any person. has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October. 2020, and where completion or compliance of such action has not been made within such time. then, the tune limit for completion or compliance of such action, shall stand extended upto the 31 st day of October. 2020. . Dr. BEELA RAJESH SECRETARY TO GOVERNMENT