Amendment to Notification (212 Ex II 2 v4)
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No. 87 dated 28 May 2020 to extend specified time limits under the Tamil Nadu Goods and Services Tax Act, 2017 because of the COVID-19 pandemic. The department also issued G.O. (Ms) No. 88 dated 28 May 2020, which amends the first notification by extending the validity of certain e-way bills until 31 May 2020.
What the notifications govern
G.O. Ms. No. 87 of the Commercial Taxes and Registration Department, dated 28 May 2020, deals with time limits for actions and compliance under the Tamil Nadu Goods and Services Tax Act, 2017. It applies where a specified time limit fell between 20 March 2020 and 29 June 2020 and the required action was not completed within that time.
The notification extends qualifying time limits until 30 June 2020. It is deemed to have come into force on 20 March 2020.
Who is affected
G.O. Ms. No. 87 can affect authorities, commissions, tribunals and persons required to complete actions under the Tamil Nadu Goods and Services Tax Act, 2017. Covered actions include:
- Completing proceedings, passing orders, or issuing notices, intimations, notifications, sanctions or approvals.
- Filing appeals, replies or applications.
- Furnishing reports, documents, returns, statements or other records.
The extension does not apply to compliance under Chapter IV, sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122 and 129. Section 39 is also excluded, except sub-sections (3), (4) and (5). E-way bill requirements under section 68 and rules made under the listed provisions are excluded from the general extension.
E-way bill validity
G.O. Ms. No. 87 initially provided that an e-way bill generated under rule 138 of the Tamil Nadu Goods and Services Tax Rules, 2017, with validity expiring from 20 March 2020 to 15 April 2020, would remain valid until 30 April 2020.
G.O. (Ms) No. 88 of the Commercial Taxes and Registration Department, dated 28 May 2020, amends that notification. It adds that an e-way bill generated on or before 24 March 2020, with validity expiring from 20 March 2020 to 15 April 2020, is treated as valid until 31 May 2020. The amendment is deemed to have come into force on 5 May 2020.
Relevance to property matters
The Commercial Taxes and Registration Department notifications contain no provisions changing land ownership, registration, planning permission or land use. A property buyer, owner or professional is affected only if they had an action or compliance obligation covered by the Tamil Nadu Goods and Services Tax Act, 2017, during the stated periods.
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
Did all Tamil Nadu Goods and Services Tax deadlines receive an extension?
No. The extension applied to qualifying time limits falling from 20 March 2020 to 29 June 2020, but the notification expressly excluded several provisions, including specified sections and e-way bill requirements under section 68.
What was the extended deadline for covered actions?
Covered actions and compliance were extended until 30 June 2020.
Which e-way bills were extended until 31 May 2020?
The extension covers e-way bills generated under rule 138 on or before 24 March 2020 whose validity expired from 20 March 2020 to 15 April 2020.
Does the notification change property registration or land rights?
No property registration or land rights changes appear in the notification. It addresses time limits and e-way bill validity under the Tamil Nadu Goods and Services Tax Act, 2017.
