G.O.Ms. No.84, Amendment to Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department, through G.O.Ms. No.84, Commercial Taxes and Registration (B1), dated 27 May 2022, amended an earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017. It waives the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period from 1 May 2022 to 30 June 2022, and is deemed to have taken effect on 26 May 2022.
What the amendment covers
G.O.Ms. No.84, Commercial Taxes and Registration (B1), dated 27 May 2022, is a Goods and Services Tax compliance notification. It provides temporary relief from the late fee associated with delayed furnishing of FORM GSTR-4 for Financial Year 2021-22.
Key points are:
- The late fee payable under section 47 of the Tamil Nadu Goods and Services Tax Act, 2017 is waived for the specified period.
- The waiver period runs from 1 May 2022 to 30 June 2022.
- The amendment is deemed to have come into force on 26 May 2022.
- The notification was published in the Tamil Nadu Government Gazette Extraordinary on 27 May 2022.
Who is affected
The Commercial Taxes and Registration Department notification is relevant to persons who faced a late fee for delay in furnishing FORM GSTR-4 for Financial Year 2021-22. The text limits the relief to that form, that financial year and the stated waiver period.
The notification does not describe any wider waiver for other returns, financial years or periods. A person seeking relief for another filing should not assume that it is covered by this amendment.
Legal change
The Governor of Tamil Nadu made the amendment using the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, on the recommendations of the Council.
The amendment inserts an additional proviso after the fourth proviso in Commercial Taxes and Registration Department Notification No. II(2)/CTR/1041(d-2)/2017, which was published in the Tamil Nadu Government Gazette Extraordinary on 29 December 2017. The new proviso contains the FORM GSTR-4 late fee waiver.
Relevance to property matters
G.O.Ms. No.84 deals with a Goods and Services Tax return and its late fee. The supplied Gazette text does not contain provisions about land ownership, registration charges, property transfers, planning permission or land use. A property buyer, owner or professional is directly affected only if the FORM GSTR-4 filing relief is relevant to their tax compliance.
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
Which late fee is waived by G.O.Ms. No.84?
It waives the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 during the specified waiver period.
What is the waiver period for the FORM GSTR-4 late fee?
The waiver applies for the period from 1 May 2022 to 30 June 2022.
When did the amendment take effect?
The notification is deemed to have come into force on 26 May 2022.
Does this Gazette notification change any land or property registration requirement?
The supplied text only amends a Goods and Services Tax notification concerning the late fee for delayed FORM GSTR-4. It does not set out any change to land or property registration requirements.
