Tamil Nadu Goods and Services Tax Act, 2017 - Special procedure for making payment of tax for those who have opted to furnish a return under proviso to sub-section (1) of Section 39 - G.O. (Ms) No. 172 - Tamil Nadu SGST

..... COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 172 Dated: 16.11.2020 Karthigai 1 Thiruvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) .....

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Tamil Nadu Goods and Services Tax Act, 2017 - Special procedure for making payment of tax for those who have opted to furnish a return under proviso to sub-section (1) of Section 39 - G.O. (Ms) No. 172 - Tamil Nadu SGST

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..... h or where there is nil tax liability; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability: Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month. Explanation.- For the purpose of thi .....

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Tamil Nadu Goods and Services Tax Act, 2017 - Special procedure for making payment of tax for those who have opted to furnish a return under proviso to sub-section (1) of Section 39 - G.O. (Ms) No. 172 - Tamil Nadu SGST

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