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Extends the time limit for furnishing the details or return FORM GSTR-1. - 07-Rc.085/2016/Taxation/A1 - Tamil Nadu SGSTExtract Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Tuesday, September 12, 2017 Avani 27, Hevelambi, Thiruvalluvar andu-2048 No. 07-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and 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) and the Commissioner of State Tax, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, as specified in column (2) of the Table below for the month of July, 2017,for such class of taxable persons or registered persons, as the case may be, as specified in the corresponding entry in column (3) of the said Table till the time period as specified in the corresponding entry in column (4) of the said Table, namely:- Table Sl.No. Details/ return Class of taxable/registered persons Time period for furnishing of details/return (1) (2) (3) (4) 1. GSTR-1 Having turnover of more than one hundred crore rupees Upto 3 rd October, 2017 Having turnover of upto one hundred crore rupees Upto 10 th October, 2017 2. GSTR-2 All Upto 31 st October, 2017 3. GSTR-3 All Upto 10 th November, 2017 Explanation .- For the purposes of this notification, the expression turnover has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act. 2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Website of the Commercial Taxes Department. Dr. C. Chandramouli Additional Chief Secretary/ Commissioner of State Tax
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