Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Tamil Nadu GST Act: Special Tax Payment Procedure for Quarterly Filers u/s 39 Effective January 2021.</h1> The notification under the Tamil Nadu Goods and Services Tax Act, 2017, outlines a special procedure for tax payment for registered persons who opt to file quarterly returns under Section 39. These individuals can pay tax by depositing 35% of the previous quarter's tax liability or the last month's liability of the preceding quarter in their electronic cash ledger. No deposit is needed if the electronic cash or credit ledger balance covers the tax liability or if there is no tax liability. Eligibility for this procedure requires filing a complete tax period return. This notification is effective from January 1, 2021.