Tamil Nadu Goods and Services Tax Act, 2017 - Special procedure for making payment of tax for those who have opted to furnish a return under proviso to sub-section (1) of Section 39

Tamil Nadu Goods and Services Tax Act, 2017 - Special procedure for making payment of tax for those who have opted to furnish a return under proviso to sub-section (1) of Section 39 https://www.taxtmi.com/notifications?id=134687 Notification permits registered persons who opt for quarterly or monthly returns to make deposits in the electronic cash ledger in the first or second month of a quarter, calculated with reference to tax debited in prior returns (preceding quarter for quarterly filers; last month of immediately preceding quarter for monthly filers). Exemptions apply where electronic cash or credit ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for a complete preceding tax period. Effective 1 January 2021. en-us Mon, 16 Nov 2020 00:00:00 +0530 Fri, 04 Dec 2020 18:05:00 +0530 TaxTMI RSS Generator Tamil Nadu Goods and Services Tax Act, 2017 - Special procedure for making payment of tax for those who have opted to furnish a return under proviso to sub-section (1) of Section 39 https://www.taxtmi.com/notifications?id=134687 Notification permits registered persons who opt for quarterly or monthly returns to make deposits in the electronic cash ledger in the first or second month of a quarter, calculated with reference to tax debited in prior returns (preceding quarter for quarterly filers; last month of immediately preceding quarter for monthly filers). Exemptions apply where electronic cash or credit ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for a complete preceding tax period. Effective 1 January 2021. Notifications GST - States Mon, 16 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134687