In exercise of the powers conferred by Section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (12 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 amendment in the notification of the Commissioner of State Tax, No.14/2019 - TNGST, dated the 11th October, 2019, published in the Gazette of Tamil Nadu, Extraordinary, Part VI-Section 1, vide number 488(a-1), Issue No.385, dated 11th October, 2019, namely:-

In the said notification, the following provisos shall be inserted, namely:-

"Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 22nd February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively.

2. This Notification shall be deemed to come into force from 03-02-2020.

M.A. SIDDIQUE,

Principal Secretary /

Commissioner of State Tax.