Notification issued by Commissioner of State Tax under the Tamil Nadu Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Rules, 2017 (187 Ex VI 1)
The Commissioner of State Tax, Tamil Nadu Goods and Services Tax, Chennai, issued Notification No. 3/2021-TNGST/PP2/GST-15/11/2021 dated 31 March 2021, setting the monthly and quarterly deadlines for registered persons to furnish outward supply details in FORM GSTR-1. The notification supersedes Government Order Ms. No. 156 of the Commercial Taxes and Registration (B1) Department dated 19 October 2020 and Commissioner of State Tax Notification No. 11/2020 dated 16 October 2020, while preserving anything done or omitted before supersession.
What the notification governs
Notification No. 3/2021-TNGST/PP2/GST-15/11/2021 dated 31 March 2021 was issued by the Commissioner of State Tax, Tamil Nadu Goods and Services Tax, Chennai. It governs the time allowed to furnish details of outward supplies in FORM GSTR-1 under the Tamil Nadu Goods and Services Tax Rules, 2017.
The notification was published in the Tamil Nadu Government Gazette Extraordinary, No. 187, Part VI, Section 1, on 31 March 2021. It is deemed to have taken effect from 1 January 2021.
Who is affected
The filing deadlines apply to registered persons who must furnish outward supply details in FORM GSTR-1. Different deadlines are specified according to whether the registered person reports for each tax period or is required to furnish a return every quarter.
For a property buyer or owner, the notification is relevant only where that person is a registered person with a FORM GSTR-1 filing obligation. It does not set out rules for land ownership, registration, planning permission or change of land use.
Key filing deadlines
Notification No. 3/2021-TNGST/PP2/GST-15/11/2021 provides that:
- Details of outward supplies in FORM GSTR-1 for each tax period may be furnished until the eleventh day of the month following that tax period.
- Registered persons required to furnish returns every quarter may furnish their FORM GSTR-1 outward supply details until the thirteenth day of the month following that tax period.
- The deadlines operate with effect from 1 January 2021.
Earlier notifications superseded
Notification No. 3/2021-TNGST/PP2/GST-15/11/2021 supersedes two earlier measures:
- Government Order Ms. No. 156 issued by the Commercial Taxes and Registration (B1) Department dated 19 October 2020.
- Commissioner of State Tax Notification No. 11/2020 dated 16 October 2020.
The supersession does not disturb anything done or omitted before the earlier measures were superseded.
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 is the FORM GSTR-1 deadline for each tax period?
The outward supply details must be furnished by the eleventh day of the month following the relevant tax period.
What is the FORM GSTR-1 deadline for registered persons filing quarterly returns?
Registered persons required to furnish returns every quarter may furnish outward supply details by the thirteenth day of the month following the relevant tax period.
When did the revised filing deadlines take effect?
Notification No. 3/2021-TNGST/PP2/GST-15/11/2021 is deemed to have come into force on 1 January 2021.
Does the notification replace earlier Tamil Nadu Goods and Services Tax notifications?
Yes. It supersedes Government Order Ms. No. 156 dated 19 October 2020 and Commissioner of State Tax Notification No. 11/2020 dated 16 October 2020, except for things done or omitted before supersession.
