Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018

Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018
G.O. Ms. No. 159 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 159, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-3)/2018
WHEREAS, sub-section (4) of Section 52 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) sh

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giving effect to the provisions of the said sub-section;
NOW. THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu on recommendations Of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title – This Order may be called the Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018.
2. In Section 52 of the Tamil Nadu Goods and Services Tax Act, 2017, in sub-section (4). the following Explanation shall be inserted, namely: –
"Explanation: – For the purposes of this sub-section. it is hereby declared that the due date for furnishing the said statement for the months of October, No

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