(Central Notification No. 37/2019, Central Tax)

In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act No 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 amendments in notification of the Tamil Nadu Goverpment Gazette Extraordinary, Notification No.VI(l)/327(a-3)/2019, dated 28th June, 2019, namely:-

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

"Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019 shall be furnished electronically through the common portal, on or before the 22nd August, 2019:"

2. This notification shall be deemed to have come into force with effect from the 20th day of August, 2019.

Sd/-T.V.Somanathan

Commissioner of State Tax

Tamil Nadu