Amendment to Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Government of Tamil Nadu, through the Commercial Taxes and Registration Department, issued G.O. Ms. No. 74, G.O. Ms. No. 75, G.O. Ms. No. 76 and G.O. Ms. No. 78 on 11th May 2021. These notifications further amend earlier Tamil Nadu Goods and Services Tax notifications by providing temporary interest and late fee relief, extending the FORM GSTR-4 filing date, and extending certain statutory time limits during the COVID-19 pandemic.
What the notifications cover
The Government of Tamil Nadu, through the Commercial Taxes and Registration Department, issued G.O. Ms. No. 74, G.O. Ms. No. 75, G.O. Ms. No. 76 and G.O. Ms. No. 78 on 11th May 2021. The notifications further amend earlier notifications under the Tamil Nadu Goods and Services Tax Act, 2017, and provide temporary relief for specified returns, interest, late fees and compliance deadlines.
The measures mainly affect registered taxpayers, people required to complete actions under the Act, and tax authorities. They do not address land ownership, property registration or land use.
Interest relief for delayed tax payment
G.O. Ms. No. 74 provides reduced interest periods for March 2021 and April 2021:
- Taxpayers with turnover above rupees 5 crores in the preceding financial year are charged 9 per cent for the first 15 days after the due date and 18 per cent thereafter.
- Taxpayers with turnover up to rupees 5 crores who file under sub-section (1) of Section 39 pay no interest for the first 15 days, 9 per cent for the next 15 days and 18 per cent thereafter.
- The same stepped relief applies to specified quarterly filers, including taxpayers filing for the quarter ending March 2021.
- The amendment is deemed effective from 18th April 2021.
Late fee waiver and FORM GSTR-4
G.O. Ms. No. 75 waives the late fee for delayed FORM GSTR-3B returns for specified periods:
- Fifteen days from the due date for taxpayers with turnover above rupees 5 crores, for March 2021 and April 2021.
- Thirty days from the due date for specified taxpayers with turnover up to rupees 5 crores, for March 2021 and April 2021.
- Thirty days for specified quarterly filers for January to March 2021.
G.O. Ms. No. 76 allows the specified persons to file FORM GSTR-4 for the financial year ending 31st March 2021 up to 31st May 2021.
COVID-19 time extensions
G.O. Ms. No. 78 generally extends qualifying deadlines falling between 15th April 2021 and 30th May 2021 to 31st May 2021. It covers specified proceedings, orders, notices, appeals, replies, applications, reports, documents, returns and statements, but lists several statutory exceptions.
Deadlines under rule 9 falling between 1st May 2021 and 31st May 2021 are extended to 15th June 2021. Certain refund rejection orders are extended until 15 days after receipt of the registered person's reply or 31st May 2021, whichever is later.
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Common questions
Does this Gazette notification affect my land purchase or property registration?
The notifications concern compliance under the Tamil Nadu Goods and Services Tax Act, 2017. They do not contain provisions about land ownership, property registration or land use.
Was late fee waived for every delayed FORM GSTR-3B return?
No. G.O. Ms. No. 75 provides waivers only for the specified classes of registered persons, tax periods and periods after the applicable due date.
What was the permitted filing date for FORM GSTR-4 for the financial year ending 31st March 2021?
G.O. Ms. No. 76 permits the specified persons to furnish FORM GSTR-4 up to 31st May 2021.
Were all Tamil Nadu Goods and Services Tax deadlines extended because of COVID-19?
No. G.O. Ms. No. 78 extends qualifying deadlines but expressly excludes compliance under several listed provisions, including specified return, interest, late fee and e-way bill provisions.
