Notification under the Tamil Nadu Goods and Services Tax Act 2017
The Commercial Taxes and Registration Department issued G.O. Ms. No. 81, Commercial Taxes and Registration (B1), dated 13th July 2017, and published it in the Tamil Nadu Government Gazette Extraordinary No. 226, dated 13th July 2017. It is an errata notification under the Tamil Nadu Goods and Services Tax Act 2017, correcting specific entries in an earlier Commercial Taxes and Registration Department notification published on 29th June 2017. It affects readers who rely on the wording of the earlier notification, because it changes three listed text entries in that publication.
What this notification is
The Commercial Taxes and Registration Department issued G.O. Ms. No. 81, Commercial Taxes and Registration (B1), dated 13th July 2017, under the Tamil Nadu Goods and Services Tax Act 2017. The notification was published in the Tamil Nadu Government Gazette Extraordinary No. 226, dated 13th July 2017.
The notification does not create a fresh scheme. It issues errata, meaning text corrections, to Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-4)/2017, which was published in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June 2017.
What it changes
The Commercial Taxes and Registration Department notification makes three corrections to the earlier notification:
- At page 12, in serial number 180, in column (2), the text “30” is corrected to “30 or any Chapter”.
- At page 34, in serial number 42, in column (3), the words “other than those” are omitted.
- At page 52, in serial number 411, in column (3), the words “goggles and the like, corrective, protective or other” are omitted.
Who may be affected
This publication matters to anyone using the earlier Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-4)/2017, especially taxpayers, registration professionals, businesses and advisers who read the serial entries and column wording in that notification.
People who quote, apply or interpret the earlier notification should use the corrected wording given in G.O. Ms. No. 81, Commercial Taxes and Registration (B1), dated 13th July 2017.
What a reader should take from it
The key point is that the Tamil Nadu Government has formally corrected three parts of an earlier Goods and Services Tax related notification.
For practical reading:
- the earlier notification still exists,
- these published errata modify specific text in it,
- the corrections are limited to the listed pages, serial numbers and columns,
- the Gazette text does not add any further explanation beyond those corrections.
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
Is this a new Goods and Services Tax notification or only a correction?
It is a correction. The Commercial Taxes and Registration Department issued errata to an earlier notification published on 29th June 2017.
Which earlier notification is being corrected?
The errata apply to Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-4)/2017, published in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June 2017.
What exact corrections are made?
Three corrections are listed. “30” is changed to “30 or any Chapter” at page 12, serial number 180, column (2). The words “other than those” are omitted at page 34, serial number 42, column (3). The words “goggles and the like, corrective, protective or other” are omitted at page 52, serial number 411, column (3).
Does the Gazette explain why these corrections were made?
No. The Gazette text only states the corrections and where they apply in the earlier notification.
