Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2021.

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....va, Thiruvalluvar Aandu-2052.] No. SRO A-14(h)2021. In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencemen....

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....amely:- "Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021."; (iii) in FORM GST ASMT-1....