Tamil Nadu Gvoernor Banwarilal Purohit has promulgated two ordinances, aimed at extending the time limit for traders for various statutory compliances in the light of the COVID-19 pandemic.
One ordinance, the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, has been issued to carry out an amendment to the GST Act, 2017, while the other, the Tamil Nadu Taxation Laws (Relaxation of Certain Provisions) Ordinance, covers a host of laws — Value Added Tax Act, 2006; Betting Tax Act, 1935; Entertainments Tax Act, 1939 and the Tax on Luxuries Act, 1981.
The ordinances, which came into effect on Friday, provided more time to file statements of outward supplies; file refund claims and appeals; submit replies and applications, and furnish reports or returns or statements or documents, wherever necessary.
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