- August 14, 2020
- Posted by: admin
- Category: Finance & accounting
Tamil Nadu extends dates for GST compliances
The ordinance has extended filing statements of outward supplies, filing refund claims, filing appeals, etc. specified, prescribed, or notified under Tamil Nadu Act 19 of 2017.
The state government has promulgated the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2020 on Friday to amend the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) to extend due dates for various compliances due to Coronavirus pandemic.
The ordinance, promulgated by Governor Banwarilal Purohit, has extended filing statements of outward supplies, filing refund claims, filing appeals, etc. specified, prescribed, or notified under Tamil Nadu Act 19 of 2017 which cannot be completed or complied with due to force majeure, according to a release from Commercial and Registration department.
The governor has also promulgated the Tamil Nadu Taxation Laws (Relaxation of Certain Provisions) Ordinance, 2020 on Friday to relax the time limit specified in, or prescribed or notified under the erstwhile Acts, such as the Tamil Nadu Value Added Tax Act, 2006, Tamil Nadu Betting Tax Act, 1935, the Tamil Nadu Entertainments Tax Act, 1939, the Tamil Nadu Tax on Luxuries Act, 1981, et al that was administered by the Commercial Taxes Department till June 30, 2017, and those Acts being administered with effect from July 1, 2017, for completion or compliance of the statutory provisions mandated under the said Acts.
These include issuance of notices, notifications, completion of proceedings, passing of orders by authorities or tribunals, filing of appeals, replies or applications or furnishing of reports or returns or statements or documents wherever necessary, which cannot be completed or complied within the prescribed time due to force majeure.
Source: https://www.newindianexpress.com/states/tamil-nadu/2020/may/23/tamil-nadu-extends-dates-for-gst-compliances-2147083.html
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