Erratum and Notifications Nos. 5/2019-TNGST, 6/2019-TNGST and 7/2019-TNGST

What the notifications do

Notification Nos. 5/2019-TNGST, 6/2019-TNGST and 7/2019-TNGST were issued by the Commissioner of State Tax, Tamil Nadu under the Tamil Nadu Goods and Services Tax Act, 2017 and its rules. They correct an incorrect notification number and identify the officers authorised to carry out particular review, appeal, inspection, detention and adjudication functions.

These are goods and services tax administration measures. The text does not create or change land ownership, planning permission, land classification or property registration requirements.

Who may be affected

Notification Nos. 6/2019-TNGST and 7/2019-TNGST may affect taxpayers and persons involved in proceedings concerning tax decisions, appeals, revision, inspection of goods consignments, or detention and seizure of goods and conveyances. They also guide State Tax officers by identifying which offices may exercise particular statutory powers.

Property buyers or owners are not directly affected merely because they own or purchase land. The notifications may be relevant where a person or business is separately involved in one of the specified goods and services tax matters.

Key provisions

Notification Nos. 5/2019-TNGST, 6/2019-TNGST and 7/2019-TNGST provide that:

• Notification No. 5/2019-TNGST corrects the words “notification No.3/2019-TNGST” in the Commissioner of Commercial Taxes Notification Number 03/2019 to read “notification No.4/2019-TNGST”.
• Notification No. 6/2019-TNGST authorises specified Joint Commissioners and Deputy Commissioners to examine records of decisions or orders and pursue appeals under Sections 107 and 112.
• Notification No. 6/2019-TNGST also authorises specified Joint Commissioners to review decisions or orders under Section 108, including where an order may be erroneous, illegal, improper or prejudicial to revenue.
• Notification No. 7/2019-TNGST appoints State Tax Officers or Deputy State Tax Officers ordered by the Joint Commissioner (Intelligence) to inspect conveyances carrying goods and perform related detention and seizure functions.
• Notification No. 7/2019-TNGST assigns unfinished adjudication relating to goods or conveyances detained or seized by Intelligence Division roving squads to the Assistant Commissioner, Adjudication and State Tax Officer I and State Tax Officer II, Adjudication.

Commencement and supersession

Notification No. 6/2019-TNGST comes into force on June 1, 2019. Notification No. 7/2019-TNGST is deemed to have come into force on June 29, 2017 and supersedes Notification No. VI(1)/209(a)/2019, while preserving matters done or omitted before supersession.