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GST - Tamil Nadu Goods and Services Tax Rules, 2017 - Return filing procedure for registered persons having aggregate turnover of upto 1.5 crore rupees - Notification - Issued.

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..... Aavani-25 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of- (i) Commercial Taxes and Registration Department Notification No. II(2)/CTR/935(b-I)/2017, published at page 1 in .....

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..... ancial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Tamil Nadu Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) .....

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..... July - September, 2018 31 st October, 2018 6 October - December, 2018 31 st January, 2019 7 January - March, 2019 30 th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 20 .....

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..... Tamil Nadu Government Gazette, Extraordinary, dated day of August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018; 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (l) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be s .....

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