Designation of the Officers for the Purposes of Tamil Nadu Goods and Services Tax Act 2017 (Tamil Nadu Act 19 of 2017)
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 79, Commercial Taxes and Registration (B1), dated 10th July 2018, to designate officers appointed under the Tamil Nadu Value Added Tax Act, 2006 as corresponding officers under the Tamil Nadu Goods and Services Tax Act, 2017. The notification supersedes Commercial Taxes and Registration Department Notification No.II(2)/CTR/562(b)/2017 and is deemed to have taken effect from 28th June 2017.
What the notification does
G.O. Ms. No. 79, Commercial Taxes and Registration (B1), dated 10th July 2018, appoints specified classes of officers serving under the Tamil Nadu Value Added Tax Act, 2006 to corresponding positions for the purposes of the Tamil Nadu Goods and Services Tax Act, 2017.
The appointments were made by the Governor of Tamil Nadu using the power conferred by the Tamil Nadu Goods and Services Tax Act, 2017. The notification is an administrative designation of tax officers. It does not set out any land registration, ownership, planning or property transfer procedure.
Officer designations
The Commercial Taxes and Registration Department notification maps the former commercial tax designations to State Tax designations as follows:
- Commissioner of Commercial Taxes becomes Commissioner of State Tax.
- Additional Commissioner of Commercial Taxes becomes Additional Commissioner of State Tax.
- Joint Commissioner of Commercial Taxes becomes Joint Commissioner of State Tax.
- Deputy Commissioner of Commercial Taxes becomes Deputy Commissioner of State Tax.
- Assistant Commissioner of Commercial Taxes becomes Assistant Commissioner of State Tax.
- Commercial Tax Officer becomes State Tax Officer.
- Deputy Commercial Tax Officer becomes Deputy State Tax Officer.
These officers were appointed under the Tamil Nadu Value Added Tax Act, 2006 and are designated to act in the corresponding capacities under the Tamil Nadu Goods and Services Tax Act, 2017.
Replacement and effective date
G.O. Ms. No. 79 expressly supersedes Commercial Taxes and Registration Department Notification No.II(2)/CTR/562(b)/2017, which had been published in the Tamil Nadu Government Gazette Extraordinary dated 14th July 2017.
Although G.O. Ms. No. 79 is dated 10th July 2018, it is deemed to have come into force from 28th June 2017. The listed officer designations therefore apply from that earlier date for the purposes of the Tamil Nadu Goods and Services Tax Act, 2017.
Who may be affected
The Commercial Taxes and Registration Department notification is relevant to taxpayers, businesses and professionals who need to identify the proper State Tax officer or authority under the Tamil Nadu Goods and Services Tax Act, 2017. Property buyers or owners are affected only if they have a related tax matter requiring contact with one of the designated State Tax officers.
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
Does this notification change any land ownership or registration rule?
No land ownership or registration rule is set out in the notification. It only designates officers for the purposes of the Tamil Nadu Goods and Services Tax Act, 2017.
Which officer replaced the Commercial Tax Officer designation?
A Commercial Tax Officer is designated as a State Tax Officer for the purposes of the Tamil Nadu Goods and Services Tax Act, 2017.
When did these officer designations take effect?
The notification is deemed to have come into force from 28th June 2017, although G.O. Ms. No. 79 is dated 10th July 2018.
Did G.O. Ms. No. 79 replace an earlier notification?
Yes. It superseded Commercial Taxes and Registration Department Notification No.II(2)/CTR/562(b)/2017, published in the Tamil Nadu Government Gazette Extraordinary dated 14th July 2017.
