Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department issued G.O. Ms. No. 99, Commercial Taxes and Registration (B1), dated 2 July 2021, to waive a specified penalty payable by registered persons under the Tamil Nadu Goods and Services Tax Act, 2017. The waiver covers non-compliance with an earlier department notification during the period from 1 December 2020 to 30 September 2021, and supersedes Notification No. II(2)/CTR/793(a)/2020 while preserving anything done or omitted before the supersession.
What the notification does
G.O. Ms. No. 99, Commercial Taxes and Registration (B1), dated 2 July 2021, was issued by the Commercial Taxes and Registration Department under the Tamil Nadu Goods and Services Tax Act, 2017. Acting on the recommendations of the Council, the Governor of Tamil Nadu waives the amount of penalty payable under section 125 by registered persons for the specified non-compliance.
The waiver relates only to non-compliance with Commercial Taxes and Registration Department Notification No. II(2)/CTR/232(h-6)/2020, which was published in the Tamil Nadu Government Gazette, Extraordinary, dated 13 April 2020.
Period covered
G.O. Ms. No. 99 covers the specified non-compliance during the period from 1 December 2020 to 30 September 2021.
Key timing provisions are:
- The penalty waiver applies to the stated period from 1 December 2020 to 30 September 2021.
- The notification is deemed to have come into force on 30 June 2021.
- The notification itself is dated 2 July 2021 and was published in the Tamil Nadu Government Gazette, Extraordinary, on that date.
Who may be affected
G.O. Ms. No. 99 applies to any registered person who would otherwise have a penalty payable under section 125 for non-compliance with Notification No. II(2)/CTR/232(h-6)/2020 during the covered period.
The Gazette text does not identify property buyers, property owners or land transactions as a separate affected group. Its stated application is based on whether a person is registered and liable for the specified penalty under the Tamil Nadu Goods and Services Tax Act, 2017.
Supersession of the earlier notification
G.O. Ms. No. 99 supersedes Commercial Taxes and Registration Department Notification No. II(2)/CTR/793(a)/2020, published in the Tamil Nadu Government Gazette, Extraordinary, dated 2 December 2020.
The supersession does not disturb things already done or omitted before the supersession. The Gazette does not provide further details about the earlier notification or the underlying compliance requirement.
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 waive every penalty under Tamil Nadu GST law?
No. It waives the penalty payable under section 125 only for non-compliance with Notification No. II(2)/CTR/232(h-6)/2020 during the specified period.
What period does the penalty waiver cover?
The waiver covers the period from 1 December 2020 to 30 September 2021.
When did the notification take effect?
G.O. Ms. No. 99 is deemed to have come into force on 30 June 2021.
Does this Gazette notification specifically affect a property purchase or land ownership?
The Gazette does not identify property purchases, land ownership or property owners as separate categories. It applies to registered persons liable for the specified penalty under the Tamil Nadu Goods and Services Tax Act, 2017.
