In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 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 specify that the details of outward supply of goods or services or both in FORM GSTR-1 of the Tamil Nadu Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram districts in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 20th December, 2018."

Sd/-Dr.T.V.Somanathan

Commissioner of State Tax

Tamil Nadu

Joint Commissioner (Taxation)