In exercise of the powers conferred by sub-section (1) of section 50 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) read with section 148 of the said Act, the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-3)/2017, published at pages 2-3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:-
AMENDMENT.
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure "required to furnish the returns in FORM GSTR-3B. but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted;
(iii) in the Table, for serial numbers 4, 5, 6 and 7, the following shall be substituted, namely:-
2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.
M.A.SIDDIQUE
PRINCIPAL SECRETARY TO GOVERNMENT (FAC)