Speak now

1. In exercise of the powers conferred by sub-section (1) of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017) (hereafter in this notifi cation referred to as the said Act), read with rule 80 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notifi cation referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing of the annual return specifi ed under Section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the fi nancial year 2019-20 till 28.02.2021. 2. This notifi cation shall be deemed to have come into force with eff ect from the 30th day of December, 2020.