G.O. Ms. No. 55, Notifications under the Tamil Nadu Goods and Services Tax Act, 2017
The Tamil Nadu Commercial Taxes and Registration Department issued G.O. Ms. No. 55, Commercial Taxes and Registration (B1), dated 28th June 2017, publishing three notifications under the Tamil Nadu Goods and Services Tax Act, 2017. The notifications bring specified provisions of the Act into force, designate www.gst.gov.in as the Common Goods and Services Tax Electronic Portal, and exempt a specified category of reverse charge suppliers from registration.
What the notifications do
G.O. Ms. No. 55, Commercial Taxes and Registration (B1), dated 28th June 2017, contains three notifications issued by the Governor of Tamil Nadu under the Tamil Nadu Goods and Services Tax Act, 2017. The notifications deal with commencement of parts of the Act, use of the common GST portal, and an exemption from GST registration.
Provisions brought into force
Notification No. II(2)/CTR/532(b-1)/2017 appoints 28th June 2017 as the date on which specified provisions of the Tamil Nadu Goods and Services Tax Act, 2017 come into force.
The provisions brought into force are:
- Sections 1, 2, 3, 4 and 5.
- Section 10.
- Sections 22 to 30.
- Sections 139, 146 and 164.
Common GST electronic portal
Notification No. II(2)/CTR/532(b-2)/2017 designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal. The portal is notified for facilitating:
- Registration.
- Payment of tax.
- Furnishing of returns.
- Computation and settlement of integrated tax.
- Electronic way bills.
For this notification, www.gst.gov.in means the website managed by the Goods and Services Tax Network, a company incorporated under the Companies Act, 2013. The notification comes into force on 28th June 2017.
Registration exemption
Notification No. II(2)/CTR/532(b-3)/2017 exempts a specified category of persons from obtaining registration under the Tamil Nadu Goods and Services Tax Act, 2017.
The exemption applies to persons who:
- Are engaged only in supplying taxable goods, services, or both.
- Make supplies for which the recipient is liable to pay the entire tax on a reverse charge basis under the provision identified in the notification.
The registration exemption comes into force on 28th June 2017. The wording limits the exemption to suppliers whose taxable supplies fall entirely within the stated reverse charge arrangement.
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Common questions
When did the listed provisions of the Tamil Nadu GST Act come into force?
The listed provisions came into force on 28th June 2017.
Which website is the official common GST electronic portal under these notifications?
The notified portal is www.gst.gov.in, managed by the Goods and Services Tax Network.
What activities does the notified GST portal facilitate?
It facilitates registration, tax payment, filing returns, computation and settlement of integrated tax, and electronic way bills.
Who is exempted from GST registration by the third notification?
The exemption covers persons engaged only in taxable supplies for which the recipient must pay the entire tax on a reverse charge basis under the provision identified in the notification.
