In exercise of the powers conferred by sub-section (1) of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notification 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 specified under Section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, in respect of the period from the 1st July, 2017 to the 31st March, 2018, for the registered person, whose principal place of business is in Tamil Nadu, the due date for furnishing return under Section 44 of the said Act read with rule 80 of the said rules for the FY 2017-18 is extended upto 5th February 2020.

2. This Notification shall be deemed to come into force from 01-02-2020.

M.A. SIDDIQUE,

Principal Secretary /

Commissioner of State Tax.