G.O. Ms. No.117, Notifications under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department issued G.O. Ms. No.117, Commercial Taxes and Registration (B1), dated 10th September 2018, prescribing quarterly FORM GSTR-1 filing deadlines for registered persons whose aggregate turnover was up to 1.5 crore rupees in the preceding or current financial year. The notification supersedes three earlier Commercial Taxes and Registration Department notifications, while preserving anything done or omitted before the supersession.
What the notification governs
G.O. Ms. No.117, Commercial Taxes and Registration (B1), dated 10th September 2018, was issued by the Commercial Taxes and Registration Department under the Tamil Nadu Goods and Services Tax Act, 2017. It establishes a special procedure for eligible registered persons to report outward supplies of goods, services, or both in FORM GSTR-1 under the Tamil Nadu Goods and Services Tax Rules, 2017.
The notification concerns GST reporting. It does not set out rules relating to land ownership, registration, title, or property records.
Who is affected
G.O. Ms. No.117 applies to registered persons whose aggregate turnover was up to 1.5 crore rupees in either the preceding financial year or the current financial year. Eligible registered persons may furnish FORM GSTR-1 quarterly, subject to the specified deadlines.
FORM GSTR-1 deadlines
The Commercial Taxes and Registration Department prescribed these time limits:
- July to September 2017: 31st October 2018.
- October to December 2017: 31st October 2018.
- January to March 2018: 31st October 2018.
- April to June 2018: 31st October 2018.
- July to September 2018: 31st October 2018.
- October to December 2018: 31st January 2019.
- January to March 2019: 30th April 2019.
Special filing dates
G.O. Ms. No.117 gives a separate deadline of 15th November 2018 for the July to September 2018 quarter to registered persons in Kerala, persons whose principal place of business is in Kodagu District in Karnataka, and persons whose principal place of business is in Mahe in the Union Territory of Puducherry. Filing must be electronic through the common portal.
Taxpayers who obtained a Goods and Services Tax Identification Number under Commercial Taxes and Registration Department Notification No.II(2)/CTR/695(d-2)/2018 must electronically furnish FORM GSTR-1 for the quarters from July 2017 to September 2018 by 31st December 2018.
Earlier notifications and pending deadlines
G.O. Ms. No.117 supersedes Commercial Taxes and Registration Department Notification No.II(2)/CTR/935(b-1)/2017, Notification No.II(2)/CTR/316(a)/2018, and Notification No.II(2)/CTR/728(a)/2018. Actions and omissions before the supersession remain unaffected.
The time limits for the other specified details or returns for July 2017 to March 2019 were to be notified later in the Official Gazette.
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Common questions
Does G.O. Ms. No.117 apply to every registered person?
No. It identifies registered persons with aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
What is the FORM GSTR-1 deadline for the October to December 2018 quarter?
The deadline specified in G.O. Ms. No.117 is 31st January 2019.
Were the earlier FORM GSTR-1 notifications cancelled?
G.O. Ms. No.117 supersedes three earlier Commercial Taxes and Registration Department notifications. Anything done or omitted before the supersession remains unaffected.
Does this Gazette notification change Tamil Nadu land or property records?
No land or property record change is specified. The notification deals with quarterly reporting of outward supplies in FORM GSTR-1 under the Tamil Nadu Goods and Services Tax framework.
