Seeks to extend dates of specified compliances in exercise of powers under section 168A of Tamil Nadu Goods and Services Tax Act, 2017

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..... mercial Taxes and Registration (B1), 2nd January 2024, Margazhi 17, Sobakiruthu, Thiruvalluvar Aandu-2054 .] No. II(2)/CTR/A/2024. In exercise of the powers conferred by section 168A of 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 Notificatio .....

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..... e said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely: (i) for the financial year 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31st day of August, 2024. 2. This notification shall be deemed to have come into force on 28th day of December, 20 .....

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