Seeks to extend dates of specified compliances in exercise of powers under section 168A of Tamil Nadu Goods and Services Tax Act, 2017 - G.O. Ms. No. 105 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [ G.O. Ms. No. 105, Commercial Taxes and Registration (B1), 8th July 2022, Aani 24, Subakiruthu, Thiruvalluvar Aandu-2053 .] No. II(2)/CTR/573(c-3)/2022. 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) (hereinafter referred to as the said Act) and in partial modification 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 28th May, 2020 and No. II(2)/CTR/289(c-4)/2021, published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 11th May, 2021, the Governor of Tamil Nadu, on the recommendations of the Council, hereby,- (i) extends the time limit specified under sub-section (10) of Section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the financial year 2017-18, up to the 30th day of September, 2023; (ii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation under sub-section (10) of Section 73 of the said Act for issuance of order under sub-section (9) of Section 73 of the said Act, for recovery of erroneous refund; (iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under Section 54 or Section 55 of the said Act. 2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020. B. JOTHI NIRMALASAMY, Secretary to Government.