The Government of Tamil Nadu on January 09, 2024, notified the Tamil Nadu Goods and Services Tax (Amendment) Rules, 2024 to further amend the Tamil Nadu Goods and Services Tax Rules, 2017.
The following has been amended-
•In rule 80,– (a) after sub-rule (1A), the “(1B) Notwithstanding anything contained in sub-rule (1), for the financial year 2022-2023, the said annual return shall be furnished on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the State of Tamil Nadu.” sub-rule shall be inserted.
•After sub-rule (3A), the “(3B) Notwithstanding anything contained in sub-rule (3), for the financial year 2022-2023, the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.” sub-rule shall be inserted.
[Notification No. SRO A-B-1/2024]
