In view of the difficulties faced due to the COVID-19 outbreak, the Tamil Nadu State Government has notified amendment to the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) extending various due dates for returns under GST regime.
According to the ordinance promulgated by Governor Banwarilal Purohit, extended the due dates for filing the returns including 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.
Another ordinance, Tamil Nadu Taxation Laws (Relaxation of Certain Provisions) Ordinance, 2020, was promulgated on Friday relaxing 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, etc.
The proceedings under this ordinance include the 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.