Amendment in Notification No. II(2)/CTR/532(d-14)/2017 dated 29th June, 2017 - G.O. Ms. No. 49 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017. AMENDMENTS TO NOTIFICATION [ G.O. Ms. No. 49, Commercial Taxes and Registration (B1), 11th May 2023, Sobakiruthu, Chithirai 28, Thiruvalluvar Aandu-2054. ] No. II(2)/CTR/476(a)/2023. In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85-119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:- AMENDMENTS In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. . 2. This notification shall be deemed to have come into force on 9th day of May, 2023. B. JOTHI NIRMALASAMY, Secretary to Government.