Amendment to the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued Government Order (Ms.) No. 73, Commercial Taxes and Registration (B1), dated 29th June 2018, to further amend an earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment replaces the earlier deadline of 30th June 2018 with 30th September 2018.
What the notification does
The Commercial Taxes and Registration Department notification, issued through Government Order (Ms.) No. 73, Commercial Taxes and Registration (B1), dated 29th June 2018, changes one date in an earlier notification made under the Tamil Nadu Goods and Services Tax Act, 2017.
The Governor of Tamil Nadu made the amendment using the power under sub-section (1) of Section 11 of the Tamil Nadu Goods and Services Tax Act, 2017. The notification states that the change was considered necessary in the public interest and was made on the recommendations of the Council.
Date changed
The amendment makes the following substitution:
- The date “30th day of June, 2018” is replaced with “30th day of September, 2018”.
The source does not explain what particular exemption, obligation or transaction the changed deadline covers. Readers must consult the earlier notification to determine the practical effect of the extended date.
Earlier notification affected
Government Order (Ms.) No. 73 further amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-11)/2017. That earlier notification was published at page 84 in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 29th June 2017.
The Gazette also records that the earlier notification had last been amended by Commercial Taxes and Registration Department Notification No. II(2)/CTR/294(g-2)/2018, published in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 23rd March 2018.
Who may be affected
The date change may affect persons or transactions covered by Notification No. II(2)/CTR/532(d-11)/2017. The one-page Gazette extract does not identify those persons or transactions, so it does not establish any specific consequence for property buyers, landowners, developers or property professionals.
Anyone relying on the former 30th June 2018 date under the earlier notification should note that the operative date was changed to 30th September 2018. The notification was published as Notification No. II(2)/CTR/567(b)/2018 in the Tamil Nadu Government Gazette Extraordinary.
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 deadline did the Tamil Nadu Government change?
The notification replaced 30th June 2018 with 30th September 2018.
Which earlier notification was amended?
The amendment applies to Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-11)/2017, published in the Tamil Nadu Government Gazette Extraordinary dated 29th June 2017.
Does the Gazette explain what activity the extended deadline covers?
No. The source only substitutes the date and does not describe the exemption, transaction or obligation to which the deadline applies.
Was the amendment made under the Tamil Nadu Goods and Services Tax Act, 2017?
Yes. The Governor of Tamil Nadu made it under sub-section (1) of Section 11 of the Tamil Nadu Goods and Services Tax Act, 2017, on the recommendations of the Council.
