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

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....uvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) ....

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....unt may be required to be deposited- (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax l....