Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2023 - G.O. Ms. No. 59 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017 [ G.O. Ms. No. 59, Commercial Taxes and Registration (B1), 30th May 2023, Vaikasi 16, Sobakiruthu, Thiruvalluvar Aandu-2054. ] No. SRO A-20(b-2)/2023. In exercise of the powers conferred by section 164 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 rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely: 1. Short title and commencement.- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 15th November, 2022. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, (A) for the figures, letters and words between April, 2022 to September, 2022 , the figures, letters and words of April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (B) in the Table, in second column, - (I) against serial numbers 10 11, for the figures and words April, 2022 to September, 2022 , the figures, letters and words April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (II) against serial number 12, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted; (III) against serial number 13, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted. B. JOTHI NIRMALASAMY, Secretary to Government.