Tamil Nadu Government Gazette Extraordinary, No. 265
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 82, G.O. Ms. No. 83, G.O. Ms. No. 84, G.O. Ms. No. 85, G.O. Ms. No. 87 and G.O. Ms. No. 88, all dated 2nd June 2021. These government orders amend earlier notifications under the Tamil Nadu Goods and Services Tax framework by providing interest and late fee relief, setting late fee limits, changing the coverage of a notification for registered persons, and extending specified dates. They concern Goods and Services Tax compliance, not land ownership or property records.
What the Gazette governs
The Tamil Nadu Government Gazette Extraordinary, No. 265 contains six notifications issued by the Government of Tamil Nadu, Commercial Taxes and Registration Department. They affect registered persons and taxpayers who have delayed tax payments or Goods and Services Tax returns, including FORM GSTR-3B, FORM GSTR-1 and FORM GSTR-4.
A property buyer or owner is affected only if they also have the Goods and Services Tax obligations covered by these notifications. The Gazette does not change land title, registration records, planning controls or property rights.
Interest relief under G.O. Ms. No. 82
G.O. Ms. No. 82 changes an earlier notification concerning interest for delayed tax payment.
- Taxpayers with turnover above rupees 5 crores receive a 9 per cent rate for the first 15 days after the due date and 18 per cent afterwards for March, April and May 2021.
- Specified taxpayers with turnover up to rupees 5 crores receive an initial nil interest period, followed by 9 per cent for a further period and 18 per cent afterwards.
- The length of relief varies by month and return category.
- The amendment is treated as effective from 18th May 2021.
Late fee relief and limits
The Commercial Taxes and Registration Department notifications provide the following relief:
- G.O. Ms. No. 83 waives late fees for specified delays in filing FORM GSTR-3B for March, April and May 2021, and for the quarter covering January to March 2021.
- FORM GSTR-3B returns for July 2017 to April 2021 filed from 1st June 2021 to 31st August 2021 receive capped late fees. The cap is lower where State tax payable is nil.
- For periods from June 2021, FORM GSTR-3B late fee limits depend on whether State tax is nil and on preceding financial year turnover.
- G.O. Ms. No. 84 sets corresponding late fee limits for delayed FORM GSTR-1 filings from June 2021.
- The Gazette also limits late fees for delayed FORM GSTR-4 filings from financial year 2021-22 onwards.
Other amendments
G.O. Ms. No. 87 inserts government departments and local authorities into the exception wording of an earlier notification concerning registered persons. G.O. Ms. No. 88 replaces specified May and June 2021 dates in an earlier notification with later dates in June and July 2021.
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Common questions
Does this Gazette change my land title or property registration?
No. The notifications deal with Tamil Nadu Goods and Services Tax interest, return filing, late fees and compliance dates. They do not amend land ownership or property records.
Can I receive late fee relief for an old FORM GSTR-3B return?
The Gazette caps late fees for FORM GSTR-3B returns for July 2017 to April 2021 when filed between 1st June 2021 and 31st August 2021. A lower cap applies where the State tax payable in the return is nil.
Does the interest relief apply to every taxpayer in the same way?
No. G.O. Ms. No. 82 distinguishes taxpayers by preceding financial year turnover, return category and tax period. The length of the nil or reduced interest period varies accordingly.
Are government departments and local authorities covered by the registered person notification amended here?
G.O. Ms. No. 87 adds a government department and a local authority to the exception wording in the earlier notification concerning registered persons.
