In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 11/2018 (Rc.46/2018/Taxation/Al) - State Tax dated the 10th August, 2018, namely:-

2. In the said notification in the first paragraph, after the First proviso, the following proviso shall be inserted, namely:-

"Provided also that the return in FORM GSTR.-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No.II(2)/CTR/695(d-2)2018 dated the 06th August, 2018 published at Page-2 in Part-II, Sec 2 of the Tamil Nadu Government Gazette, Extraordinary dated the 06th day of August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.".

3. This notification shall come into force with effect from 10.09.2018.

Sd/-Dr.T.V.Somanathan

Commissioner of State Tax

Tamil Nadu

NOTIFICATION-XXXVII No. VI(1)/11(a-37)/2019, Rc. No. 344/A1/2018/Taxation Cell), dated 29th November 2018

The following erratum is issued to the CCT's notification number 15/2018, dated the 7th September, 2018, vide (Rc 46/2018/Taxation Cell/A1), dated the 10th August, 2018, namely:-

Erratum

In the said notification, in para 2, in the sentence, for "after the second proviso", read ''after the first proviso".

2. This notification shall be deemed to have come into effect from 29th November, 2018.

(Notified vide CCT Notification No.16/2018 (Rc.46/2018 /Taxation Cell/A1) dated 29th November 2018)