G.O. Ms. No. 105, Amendment to Notifications, 2020
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 105 on 2nd July 2020 to amend an earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017. It limits or fully waives late fees for specified taxpayers who filed certain returns by 30th September 2020, and it is treated as effective from 25th June 2020.
What the notification does
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 105 on 2nd July 2020. Acting on the recommendations of the Council, the Governor of Tamil Nadu amended Commercial Taxes and Registration Department Notification No. II(2)/CTR/1099(e-4)/2018, published in the Tamil Nadu Government Gazette on 31st December 2018. The amendment is treated as having taken effect from 25th June 2020.
The amendment concerns late fees for delayed tax returns under the Tamil Nadu Goods and Services Tax Act, 2017. It does not contain provisions about land ownership, planning permission, registration of property documents or change of land use.
Who is affected
The late fee relief applies to the following taxpayers, subject to the stated filing conditions:
- Registered persons belonging to classes identified in a table in an earlier proviso, who failed to file returns for the specified tax periods under the corresponding conditions, but filed those returns by 30th September 2020.
- Taxpayers whose aggregate turnover exceeded rupees 5 crores in the preceding financial year, who filed FORM GSTR-3B for May 2020 to July 2020 after the due date but by 30th September 2020.
The supplied notification refers to the classes, tax periods and conditions in an earlier table but does not reproduce those details on this page.
Key late fee relief
For the covered registered persons and taxpayers:
- The portion of the total late fee exceeding two hundred and fifty rupees is waived.
- The late fee is fully waived where the total amount of state tax payable in the relevant return is nil.
- Filing had to be completed by 30th September 2020 to receive the relief described in the notification.
Relevance to property matters
G.O. Ms. No. 105 deals with Goods and Services Tax return filing and late fees. A property buyer, owner or professional would be affected only if they fall within one of the taxpayer categories covered by the amendment. The notification itself does not alter property rights or land records.
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 G.O. Ms. No. 105 change any Tamil Nadu land or property rule?
No land or property rule is included in the supplied text. The notification concerns late fees for delayed returns under the Tamil Nadu Goods and Services Tax Act, 2017.
Who could receive the late fee waiver?
It covers specified classes of registered persons and taxpayers with aggregate turnover of more than rupees 5 crores in the preceding financial year, subject to the return periods and filing conditions stated in the notification.
Is the entire late fee waived?
The amount exceeding two hundred and fifty rupees is waived. The late fee is fully waived where the total state tax payable in the relevant return is nil.
Which FORM GSTR-3B returns are covered for taxpayers above rupees 5 crores turnover?
The notification covers delayed FORM GSTR-3B returns for May 2020 to July 2020 that were filed by 30th September 2020.
