Amendment in Notification No. II(2)/CTR/532(d-3)/2017 dated 29th June, 2017 - G.O. (Ms) No. 74 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 74 Dated: 11.5.2021 Chithirai 28 Thiruvalluvar Aandu 2052 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 50 of the Tamil Nadu Goods and Services Tax 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 (i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely :- (1) (2) (3) (4) 4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 7. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter Quarter ending March, 2021. . 2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021 . Dr. BEELA RAJESH PRINCIPAL SECRETARY TO GOVERNMENT