G.O. Ms. No.31, Amendments to Notification, 2022
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No.31, Commercial Taxes and Registration (B1), dated 25 February 2022, to amend an earlier notification under the Tamil Nadu Goods and Services Tax Rules, 2017. With effect from 1 April 2022, the amendment replaces the amount of fifty crore rupees with twenty crore rupees in the first paragraph of the earlier notification.
What the document does
G.O. Ms. No.31, Commercial Taxes and Registration (B1), dated 25 February 2022, was issued by the Commercial Taxes and Registration Department, Government of Tamil Nadu. It makes a further amendment to Commercial Taxes and Registration Department Notification No. II(2)/CTR/232(h-5)/2020, which was published in the Tamil Nadu Government Gazette, Extraordinary, dated 13 April 2020.
The Governor of Tamil Nadu made the amendment using the powers conferred by sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017, based on the recommendations of the Council.
The change
The amendment changes one monetary amount in the first paragraph of the earlier notification:
- The words “fifty crore rupees” are replaced by “twenty crore rupees”.
- The replacement takes effect from 1 April 2022.
- No other amendment is stated in the supplied text.
The amendment was published as Notification No. II(2)/CTR/120(f)/2022 in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary, No. 130, dated 25 February 2022.
Who may be affected
G.O. Ms. No.31 may affect persons or organisations that fall within the first paragraph of Commercial Taxes and Registration Department Notification No. II(2)/CTR/232(h-5)/2020. The supplied text does not reproduce that paragraph or explain the activity, obligation or category to which the monetary amount applies.
A reader should therefore consult the notification dated 13 April 2020 to determine whether the revised amount of twenty crore rupees applies to them.
Relevance to property matters
G.O. Ms. No.31 is an amendment under the Tamil Nadu Goods and Services Tax Rules, 2017. The supplied text does not change land ownership, registration of property, planning permission, land classification or property records. Its stated effect is limited to replacing a monetary amount in an earlier Commercial Taxes and Registration Department notification.
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
What amount was changed by G.O. Ms. No.31?
The amount “fifty crore rupees” was replaced with “twenty crore rupees” in the first paragraph of the earlier notification.
When did the revised amount take effect?
The revised amount took effect on 1 April 2022.
Which earlier notification was amended?
The amendment applies to Commercial Taxes and Registration Department Notification No. II(2)/CTR/232(h-5)/2020, published in the Tamil Nadu Government Gazette, Extraordinary, dated 13 April 2020.
Does this Gazette notification change property or land rules?
The supplied text does not change any property or land rule. It amends a monetary amount in a notification under the Tamil Nadu Goods and Services Tax Rules, 2017.
