Notification No.4/2020-PP2/2305/2020/Tamil Nadu Goods and Services Tax
The Commercial Taxes and Registration Department notification No.4/2020-PP2/2305/2020/Tamil Nadu Goods and Services Tax, issued by the Commissioner of State Tax on 23 March 2020, authorises specified tax officers to disallow or allow debit of amounts equivalent to fraudulent credit in electronic credit ledgers. The notification applies within the officers' respective jurisdictions across Tamil Nadu and came into force immediately.
What the notification does
The Commercial Taxes and Registration Department notification No.4/2020-PP2/2305/2020/Tamil Nadu Goods and Services Tax was issued by the Commissioner of State Tax on 23 March 2020. It identifies the officers authorised to exercise powers and perform functions under Rule 86A of the Tamil Nadu Goods and Services Tax Rules, 2017, using powers under Section 5 of the Tamil Nadu Goods and Services Tax Act, 2017.
The notification was published in Part VI, Section 1 of the Tamil Nadu Government Gazette Extraordinary, No. 138.
Powers covered
The authorised officers may act on amounts considered equivalent to fraudulent credit in an electronic credit ledger. The listed functions are:
- Disallowing debit of such an amount from the electronic credit ledger.
- Allowing debit of such an amount from the electronic credit ledger.
- Acting where the amount would be used to discharge a liability under Section 49.
- Acting where a refund is claimed for an unutilised amount.
These functions are linked to sub-rules (1)(a) and (1)(c) of Rule 86A, as identified in the notification.
Officers authorised
The Commissioner of State Tax authorises the following officers to exercise these powers within their respective jurisdictions in Tamil Nadu:
- Assistant Commissioner (Review and Appeal) of the Territorial Zones and Districts in the State.
- DC-1, LTU, Chennai.
The notification describes these officers as the proper officers, or authorised officers, for the stated subject matter.
Who may be affected
The Commercial Taxes and Registration Department notification may affect persons or businesses whose Tamil Nadu Goods and Services Tax electronic credit ledger contains credit treated as fraudulent, particularly where that credit is proposed to be used for payment of liability or claimed as a refund.
The notification concerns tax administration and electronic credit ledgers. It does not state any change to land ownership, property registration, land classification or development rights.
Effective date
The notification states that it comes into force immediately. It was dated 23 March 2020.
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Common questions
Does this notification change my land title or property registration?
No change to land title or property registration is stated. The notification deals with Tamil Nadu Goods and Services Tax electronic credit ledgers and the officers authorised to disallow or allow certain debits.
Which officers can restrict or permit debit of the disputed credit?
The authorised officers are the Assistant Commissioner (Review and Appeal) of the Territorial Zones and Districts in Tamil Nadu, and DC-1, LTU, Chennai, within their respective jurisdictions.
What type of electronic credit can be covered?
The notification covers an amount equivalent to fraudulent credit in an electronic credit ledger, including credit intended for discharge of liability under Section 49 or for a refund claim involving an unutilised amount.
When did the notification take effect?
The notification is dated 23 March 2020 and states that it came into force immediately.
