Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2019
The Governor of Tamil Nadu, on the recommendations of the Council, issued the Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2019 through the Commercial Taxes and Registration Department, G.O. Ms. No. 36, Commercial Taxes and Registration (B1), dated 8 March 2019. It clarifies that the bill of supply requirement under the Tamil Nadu Goods and Services Tax Act, 2017 also applies to persons paying tax under Commercial Taxes and Registration Department Notification No. II(2)/CTR/212(g-1)/2019, dated 7 March 2019.
What the document does
The Governor of Tamil Nadu, on the recommendations of the Council, issued the Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2019 through the Commercial Taxes and Registration Department, G.O. Ms. No. 36, Commercial Taxes and Registration (B1), dated 8 March 2019. The order clarifies which type of billing document must be issued by persons paying tax under Commercial Taxes and Registration Department Notification No. II(2)/CTR/212(g-1)/2019, dated 7 March 2019.
The clarification was published as Notification No. II(2)/CTR/212(i)/2019 in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary.
Who is affected
The Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2019 applies to a person paying tax under Commercial Taxes and Registration Department Notification No. II(2)/CTR/212(g-1)/2019. That earlier notification was published on pages 1 to 3 of Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 7 March 2019.
The source does not identify any particular category of land, property transaction, buyer, owner or property professional. Its subject is the billing obligation of persons covered by the identified tax notification.
Key provisions
- Section 31(3)(c) of the Tamil Nadu Goods and Services Tax Act, 2017 requires a registered person supplying exempted goods or services, or both, to issue a bill of supply instead of a tax invoice.
- The same provision applies to a registered person paying tax under Section 10 of the Tamil Nadu Goods and Services Tax Act, 2017.
- A person not covered by that provision would otherwise have to issue a tax invoice.
- The order clarifies that Section 31(3)(c) also applies to a person paying tax under Commercial Taxes and Registration Department Notification No. II(2)/CTR/212(g-1)/2019.
- The Governor of Tamil Nadu made the clarification using the power under Section 172 of the Tamil Nadu Goods and Services Tax Act, 2017 to remove difficulties.
Practical relevance
A person paying tax under the notification dated 7 March 2019 should follow the bill of supply requirement described in Section 31(3)(c), rather than treating the ordinary tax invoice requirement as applicable. The document contains no separate provision concerning title, ownership, registration or land use.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this notification change any Tamil Nadu land or property rule?
The source contains no provision about land, title, ownership, registration or land use. It clarifies a billing requirement under the Tamil Nadu Goods and Services Tax Act, 2017.
Who must follow the clarification?
The clarification applies to a person paying tax under Commercial Taxes and Registration Department Notification No. II(2)/CTR/212(g-1)/2019, dated 7 March 2019.
Should a covered person issue a tax invoice or a bill of supply?
Section 31(3)(c), which requires a bill of supply instead of a tax invoice, is clarified as applying to persons paying tax under the identified notification dated 7 March 2019.
Where was the order published?
Notification No. II(2)/CTR/212(i)/2019 was published in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 8 March 2019.
