G.O. Ms. No. 11, Amendment to Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 11, dated 13 January 2020, to amend an earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017. It replaces the date 10 January 2020 with 17 January 2020 in the third proviso of that earlier notification, with effect from 10 January 2020.
What the notification does
G.O. Ms. No. 11, issued by the Government of Tamil Nadu, Commercial Taxes and Registration Department, on 13 January 2020, makes a further amendment to Notification No. II(2)/CTR/79(h-1)/2018. The earlier notification was published in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 23 January 2018.
The amendment was made by the Governor of Tamil Nadu under section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, based on the recommendations of the Council.
Key change
G.O. Ms. No. 11 makes one stated textual change:
- In the third proviso of Notification No. II(2)/CTR/79(h-1)/2018, the date “10th January, 2020” is replaced with “17th January, 2020”.
- The notification is treated as having come into force on 10 January 2020.
The Gazette extract does not reproduce the full third proviso or explain what action, filing or requirement is connected with the substituted date. Readers who need to understand the practical consequence must therefore consult the earlier notification and its third proviso.
Who may be affected
G.O. Ms. No. 11 may affect people or organisations whose obligations or entitlements depend on the third proviso of Notification No. II(2)/CTR/79(h-1)/2018. The supplied Gazette page does not identify those people or organisations more specifically.
The amendment concerns a notification under the Tamil Nadu Goods and Services Tax Act, 2017. It does not contain any provision changing land ownership, property registration, planning permission, land classification or land use.
Publication details
G.O. Ms. No. 11 appears as Notification No. II(2)/CTR/39(e)/2020 in the Tamil Nadu Government Gazette Extraordinary, No. 20, published on 13 January 2020. The Gazette was printed and published by the Director of Stationery and Printing, Chennai, on behalf of the Government of Tamil Nadu.
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Common questions
What date was changed by G.O. Ms. No. 11?
The date in the third proviso of the earlier notification was changed from 10 January 2020 to 17 January 2020.
When did the amendment take effect?
The notification is deemed to have come into force on 10 January 2020.
Does this notification affect land ownership or property registration?
The notification contains no provision about land ownership, property registration, land use or planning. It amends a notification under the Tamil Nadu Goods and Services Tax Act, 2017.
Does the Gazette explain what the new date applies to?
No. The supplied page only substitutes the date in the third proviso of Notification No. II(2)/CTR/79(h-1)/2018 and does not reproduce or explain that proviso.
