Notifications under the Tamil Nadu Goods and Services Tax Act, 2017 (256 Ex II 2 v4)
The Commercial Taxes and Registration Department, through G.O. Ms. No.103, Commercial Taxes and Registration (B1), dated 30th June 2020, and G.O. Ms. No.104, Commercial Taxes and Registration (B1), dated 30th June 2020, issued two amendments under the Tamil Nadu Goods and Services Tax Act, 2017. The amendments replace specified June 2020 dates in two earlier notifications with 30th August 2020 and 31st August 2020, and do not address land ownership, registration or planning rights.
What the notifications do
The Commercial Taxes and Registration Department notifications amend two earlier notifications issued under the Tamil Nadu Goods and Services Tax Act, 2017. The Governor of Tamil Nadu made the amendments using powers under the Act and on the recommendations of the Council.
The changes are limited to replacing dates appearing in the first paragraphs of the earlier notifications. The supplied text does not explain the particular GST obligation, proceeding or action to which those dates apply.
Notifications amended
G.O. Ms. No.103, Commercial Taxes and Registration (B1), dated 30th June 2020, is published as Notification No. II(2)/CTR/383(e-1)/2020. It makes a further amendment to Commercial Taxes and Registration Department Notification No. II(2)/CTR/348(o-1)/2020, which was published in Part II, Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 28th May 2020.
G.O. Ms. No.104, Commercial Taxes and Registration (B1), dated 30th June 2020, is published as Notification No. II(2)/CTR/383(e-2)/2020. It amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/377(a-1)/2020, which was published in Part II, Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 11th June 2020.
Key date changes
The two amendments make the following substitutions in the relevant earlier notifications:
- 29th June 2020 is replaced with 30th August 2020.
- 30th June 2020 is replaced with 31st August 2020.
The amendments were published in Tamil Nadu Government Gazette Extraordinary No. 256 on 30th June 2020.
Who may be affected
The Commercial Taxes and Registration Department amendments may affect people or businesses relying on the specified dates in the two earlier GST notifications. A reader must consult the relevant earlier notification to identify the underlying GST requirement and determine whether the changed date applies to them.
The notifications contain no provision about land title, property boundaries, land classification, planning permission or document registration. Property buyers and owners therefore have no land related action identified in the supplied text.
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 dates were extended by these GST notifications?
The date 29th June 2020 was replaced with 30th August 2020, and 30th June 2020 was replaced with 31st August 2020.
Which earlier notifications were amended?
Notification No. II(2)/CTR/348(o-1)/2020 dated 28th May 2020 and Notification No. II(2)/CTR/377(a-1)/2020 dated 11th June 2020 were amended.
Do these notifications change land ownership or property registration rules?
No land ownership or property registration change is stated. The notifications only amend specified dates in earlier notifications under the Tamil Nadu Goods and Services Tax Act, 2017.
How can I tell whether the revised dates apply to me?
Consult the relevant earlier GST notification, because the supplied text identifies the substituted dates but does not describe the underlying obligation or action.
