Due to the COVID-19 pandemic and countrywide lockdown, the last dates of various compliances have been extended. After the Central government, the State government of Tamil Nadu is also on its way to extend the last dates for various GST compliances due to the Covid-19 
Governor Banwarilal Purohit has promulgated the ordinance and extended the filing statements of filing refund claims, outward supplies, filing appeals, etc. which are specified, notified,/ prescribed under the Tamil Nadu Act 19 of 2017. These cannot be furnished/ complied with due to force majeure, as per notified by the Commercial and Registration department.
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On Friday, the Governor has also introduced the Tamil Nadu Taxation Laws (Exemption of Certain Provisions) Ordinance, 2020, to provide relief in the time limit as predefined under various state’s acts including Tamil Nadu Betting Tax Act, 1935, Tamil Nadu Tax on Luxuries Act, 1981, Tamil Nadu Value Added Tax Act, 2006, Tamil Nadu Entertainments Tax Act, 1939, most of them was under the control of the Commercial Taxes Department till June 30, 2017, along with those Acts which are being administered with effect from July 1, 2017, for furnishing the statutory provisions considered and stated under the said Acts. In it the issuance of notices, completion of proceedings, notifications, filing of appeals, passing of orders by authorities/ tribunals, replies/ applications/ furnishing of reports/ returns/ statements/ documents wherever necessary, which cannot be furnished on or before the predefined time due to force majeure.
