G.O. Ms. No. 91, Amendment to Notification, 2019
The Government of Tamil Nadu, through the Commercial Taxes and Registration Department, issued G.O. Ms. No. 91, Commercial Taxes and Registration (B1), dated 24th June 2019, to amend an earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment replaces the date 21st June 2019 with 21st August 2019 and is deemed to have taken effect on 21st June 2019.
What the notification does
G.O. Ms. No. 91, Commercial Taxes and Registration (B1), dated 24th June 2019, was issued by the Government of Tamil Nadu through the Commercial Taxes and Registration Department. Acting under the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu made the amendment on the recommendations of the Council and on being satisfied that it was necessary in the public interest.
The notification amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/301(f-3)/2019. That earlier notification was published on page 3 of Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 23rd April 2019.
The change made
The amendment makes one specific substitution in the earlier notification:
- The date stated as “21st day of June, 2019” is replaced with “21st day of August, 2019”.
- The amendment is deemed to have come into force on 21st June 2019.
The Gazette text does not reproduce the full earlier notification or explain the purpose of the date appearing in it. Readers therefore need Notification No. II(2)/CTR/301(f-3)/2019 to determine what requirement, deadline or benefit is connected with the revised date.
Who may be affected
The Commercial Taxes and Registration Department amendment may affect people or organisations governed by the earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017. Its practical effect depends on the contents of Notification No. II(2)/CTR/301(f-3)/2019, which are not included in the supplied Gazette page.
The amendment does not state any land classification, property registration procedure, ownership requirement, fee or land use rule. A property buyer, owner or professional should not treat it as changing land rights or property procedures based on this text alone.
Publication details
The amendment appeared as Notification No. II(2)/CTR/468(h)/2019 in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary, No. 270, published at Chennai on 24th June 2019. It was signed by Ka. Balachandran, Principal Secretary to Government.
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 date did the amendment change?
It replaced “21st day of June, 2019” with “21st day of August, 2019” in Notification No. II(2)/CTR/301(f-3)/2019.
When did the amendment take effect?
The amendment is deemed to have come into force on 21st June 2019, although G.O. Ms. No. 91 was dated 24th June 2019.
Does this notification change any land or property rule?
The supplied text does not state any change to land rights, land use, property registration or ownership. It only changes a date in an earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017.
Where can I find the notification that was amended?
Notification No. II(2)/CTR/301(f-3)/2019 was published on page 3 of Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 23rd April 2019.
