In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (TN Act 19 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 19/2017- Tamil Nadu Goods and Services Tax Act, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Tamil Nadu Goods and Services Tax Rules, 2017, for the months of July, 2017 to February, 2018, till the 31st day of March, 2018.

2. This notification shall be deemed to have come into force with effect from 23rd January 2018.

(Notified vide CCT Notification No.01 (Rc.No.46/2018/Taxation Cell/A1) dated 23rd January 2018.)