In exercise of the powers conferred by the second proviso to sub-section (1) of section 37. first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) and the Commissioner of State Tax, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be. under sub-section (1) of section 37. sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, as specified in column (2) of the Table below for the month of July, 2017,for such class of taxable persons or registered persons, as the case may be, as specified in the corresponding entry in column (3) of the said Table till the time period as specified in the corresponding entry in column (4) of the said Table, namely:-
TABLE
Explanation.- For the purposes of this notification, the expression "turnover'' has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
2. The extension of the time limit, for furnishing the details or return, as the case may be. under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Website of the Commercial Taxes Department.
Dr. C. Chandramouli
Additional Chief Secretary/ Commissioner of State Tax