G.O. Ms. No. 104, Amendment to Notification, 2019
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 104 on 18 July 2019 to amend an earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017. It sets 31 July 2019 as the due date for furnishing FORM GST CMP-08 with self-assessed tax payment details for the quarter from April 2019 to June 2019, or part of that quarter.
What the notification does
G.O. Ms. No. 104 of the Commercial Taxes and Registration Department, dated 18 July 2019, inserts a proviso into paragraph 2 of an earlier department notification. The amendment concerns the statement in FORM GST CMP-08 containing details of payment of self-assessed tax.
The Governor of Tamil Nadu made the amendment under section 148 of the Tamil Nadu Goods and Services Tax Act, 2017, based on the recommendations of the Council. The notification was published in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary.
Filing date covered
The amendment made through G.O. Ms. No. 104 provides that:
- The relevant statement is FORM GST CMP-08.
- The statement must contain details of payment of self-assessed tax.
- The period covered is the quarter from April 2019 to June 2019, or any part of that quarter.
- The due date for furnishing the statement is 31 July 2019.
The notification changes Commercial Taxes and Registration Department Notification No. II(2)/CTR/301(f-2)/2019, which was published in the Tamil Nadu Government Gazette Extraordinary dated 23 April 2019.
Who is affected
G.O. Ms. No. 104 affects persons who were required under the earlier notification to furnish the relevant FORM GST CMP-08 for the April 2019 to June 2019 quarter, or part of that quarter. It addresses only the due date for furnishing that statement.
Property buyers and owners are not given any separate land, registration, ownership or planning obligation by this notification. Its stated subject is a tax filing statement under the Tamil Nadu Goods and Services Tax Act, 2017. A property professional would be affected only if the FORM GST CMP-08 filing requirement described in the notification applied to that person.
Publication details
The amendment appears as Notification No. II(2)/CTR/581(a)/2019 in Tamil Nadu Government Gazette Extraordinary No. 302, published on 18 July 2019. It is signed by Ka. Balachandran, Principal Secretary to Government.
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Common questions
What deadline does G.O. Ms. No. 104 set?
It sets 31 July 2019 as the due date for furnishing FORM GST CMP-08 for the quarter from April 2019 to June 2019, or part of that quarter.
What information must the form contain?
FORM GST CMP-08 must contain details of payment of self-assessed tax.
Does this notification change an earlier notification?
Yes. It amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/301(f-2)/2019, published in the Tamil Nadu Government Gazette Extraordinary dated 23 April 2019.
Does this notification create a land or property registration requirement?
No land or property registration requirement is stated. The notification deals with the due date for furnishing a self-assessed tax payment statement in FORM GST CMP-08.
