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 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of Section 51 of the said Act in FORM GSTR-7 of the Tamil Nadu Goods and Services Tax Rules, 2017 under sub-section (3) of Section 39 of the said Act read with rule 66 of the Tamil Nadu Goods and Services Tax Rules, 2017 for the months from October, 2018 to December, 2018 till the 31st day of January, 2019.

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

(Notified vide CCT Notification No.19/2018 (Rc. 46/2018/Taxation Cell/A1) dated 29th November 2018)