Waiver of Late Fee Payable Under Section 47 for the Months of August and September, 2017 Under the Tamil Nadu Goods and Services Tax Act, 2017
The Tamil Nadu Commercial Taxes and Registration Department issued G.O. Ms. No. 147, Commercial Taxes and Registration (B1), dated 24th October 2017, waiving the late fee payable by registered persons who failed to file FORM GSTR-3B by the due date for August and September 2017. The Governor of Tamil Nadu granted the waiver under the Tamil Nadu Goods and Services Tax Act, 2017, based on the recommendations of the Council.
What the notification does
The Tamil Nadu Commercial Taxes and Registration Department issued G.O. Ms. No. 147, Commercial Taxes and Registration (B1), dated 24th October 2017. Acting under section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu waived the late fee payable under section 47 for specified delayed returns.
The waiver applies to registered persons who did not furnish FORM GSTR-3B by the due date for either of these periods:
- August 2017.
- September 2017.
The notification states that the waiver was granted on the recommendations of the Council.
Who is affected
G.O. Ms. No. 147 affects all registered persons who failed to furnish FORM GSTR-3B by the applicable due date for August or September 2017. The wording is not limited to a particular business sector, class of registered person or location within Tamil Nadu.
The notification concerns only the late fee arising from failure to file the specified FORM GSTR-3B returns by their due dates. It does not state that the underlying obligation to furnish the returns is removed.
Relevance to property buyers and owners
G.O. Ms. No. 147 is a goods and services tax filing notification. Its stated subject is the waiver of late fees for delayed FORM GSTR-3B returns for August and September 2017.
The notification does not set out any change to land ownership, property registration, planning permission, land classification or property records. A property buyer or owner is directly within its stated scope only if that person was also a registered person who failed to file one of the covered returns by the due date.
Key limits of the waiver
The Tamil Nadu Goods and Services Tax late fee waiver is limited in the following ways:
- It covers the late fee payable under section 47.
- It applies to failure to furnish FORM GSTR-3B by the due date.
- It covers only the months of August and September 2017.
- It applies to registered persons.
- It was made under section 128 of the Tamil Nadu Goods and Services Tax Act, 2017.
The notification does not describe any application procedure or additional conditions for receiving the waiver.
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Common questions
Does this notification change any Tamil Nadu land or property rules?
No land or property change is stated. The notification deals with late fees for delayed FORM GSTR-3B returns for August and September 2017.
Who receives the late fee waiver?
The waiver applies to all registered persons who failed to furnish FORM GSTR-3B by the due date for August or September 2017.
Does the waiver cover months other than August and September 2017?
The notification identifies only August and September 2017.
Which late fee is waived?
The notification waives the late fee payable under section 47 of the Tamil Nadu Goods and Services Tax Act, 2017, for the covered delayed FORM GSTR-3B returns.
