G.O. Ms. No. 97, Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department, through G.O. Ms. No. 97 dated 8 June 2022, sets a nil annual interest rate for specified electronic commerce operators that filed FORM GSTR-8 late because of a portal technical glitch after depositing the collected tax in their electronic cash ledgers. The notification is deemed to have come into force on 7 June 2022 and applies only to the listed Goods and Services Tax Identification Numbers and months.
What the notification does
The Commercial Taxes and Registration Department issued G.O. Ms. No. 97 on 8 June 2022 under the Tamil Nadu Goods and Services Tax Act, 2017. Acting on the recommendations of the Council, the Governor of Tamil Nadu notified a nil annual interest rate for certain registered electronic commerce operators that could not submit FORM GSTR-8 by the due date because of a technical glitch on the portal.
The relief concerns interest for the period between depositing tax collected under sub-section (1) of section 52 in the electronic cash ledger and filing the statement under sub-section (4) of section 52. It does not state that the underlying tax is waived.
Who is covered
G.O. Ms. No. 97 applies only to electronic commerce operators whose Goods and Services Tax Identification Numbers appear in its table. The table creates two groups:
- The first group contains 60 listed Goods and Services Tax Identification Numbers. It covers delayed filing for December 2020.
- The second group contains 12 listed Goods and Services Tax Identification Numbers. It covers September 2020, October 2020, November 2020, December 2020 and January 2021.
- In both groups, the operators must have been unable to file by the due date because of a portal technical glitch.
- The operators must also have deposited the tax collected for the relevant month or months in their electronic cash ledgers.
An electronic commerce operator not identified by one of the listed Goods and Services Tax Identification Numbers is not included in the class described by the notification.
Period and effect
The nil interest period runs from the date the collected tax was deposited in the electronic cash ledger until the date the required statement was filed. G.O. Ms. No. 97 is deemed to have come into force on 7 June 2022.
Relevance to property readers
G.O. Ms. No. 97 deals with Goods and Services Tax filing and interest relief for specified electronic commerce operators. It does not contain provisions about land ownership, property registration, planning permission, land classification or change of land use. A property buyer or owner is affected only if they also operate under one of the listed Goods and Services Tax Identification Numbers and meet the stated filing conditions.
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Common questions
Does G.O. Ms. No. 97 waive the tax collected by an electronic commerce operator?
No. It sets the annual interest rate at nil for the specified period. The covered operators had already deposited the collected tax in their electronic cash ledgers.
Does the nil interest rate apply to every electronic commerce operator?
No. It applies only to the electronic commerce operators with Goods and Services Tax Identification Numbers listed in the notification and only where the delayed filing resulted from a portal technical glitch.
Which filing periods are covered?
One listed group is covered for December 2020. The other listed group is covered for September 2020 through January 2021.
Does this notification affect land ownership or property registration?
The notification contains no provisions about land ownership or property registration. It concerns interest on delayed FORM GSTR-8 filing by specified electronic commerce operators.
