G.O. Ms. No. 129, Erratum under the Tamil Nadu Goods and Services Tax Act
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No. 129, Commercial Taxes and Registration (B1), dated 30th August 2019, as an erratum under the Tamil Nadu Goods and Services Tax Act. It amends Notification No. II(2)/CTR/269(c-1)/2019, dated 29th March 2019, by replacing two references to FORM GST ITC-03 with FORM GST DRC-03.
Purpose and scope
G.O. Ms. No. 129, Commercial Taxes and Registration (B1), dated 30th August 2019, was issued by the Commercial Taxes and Registration Department, Government of Tamil Nadu. It corrects two form references in Notification No. II(2)/CTR/269(c-1)/2019, which was published on pages 1 to 18 of Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 29th March 2019.
The correction is issued under the Tamil Nadu Goods and Services Tax Act. Although the issuing department also deals with registration, the gazette text contains only corrections to Goods and Services Tax form references. It does not contain provisions about land ownership, property registration, planning, title or transfer of property.
Corrections made
G.O. Ms. No. 129 makes the following changes to the earlier notification:
- On page 9, line 23, the reference to "FORM GST ITC-03" must be read as "FORM GST DRC-03".
- On page 13, line 3, the reference to "FORM GST ITC-03" must be read as "FORM GST DRC-03".
Both corrections replace the same incorrectly stated form with FORM GST DRC-03. No other changes to the earlier notification are listed in the erratum.
Who may be affected
Anyone reading or applying Notification No. II(2)/CTR/269(c-1)/2019 should use FORM GST DRC-03 at the two specified locations instead of FORM GST ITC-03. The erratum does not explain the wider requirements of either form and does not reproduce the full earlier notification.
Property buyers, owners and land professionals are not given any new property-related duty by G.O. Ms. No. 129. Its relevance is limited to the corrected Goods and Services Tax form references in the notification dated 29th March 2019.
Gazette publication
G.O. Ms. No. 129 was published as Notification No. II(2)/CTR/722(b)/2019 in Tamil Nadu Government Gazette Extraordinary No. 347 on 30th August 2019. The notification was signed by the Principal Secretary to Government, Ka. Balachandran.
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Common questions
Does G.O. Ms. No. 129 change any Tamil Nadu land or property registration requirement?
No property or land registration change is stated. The notification only corrects two Goods and Services Tax form references.
Which GST form should be used at the corrected locations?
At page 9, line 23 and page 13, line 3 of the earlier notification, FORM GST DRC-03 must be read instead of FORM GST ITC-03.
Which earlier notification does the erratum correct?
It corrects Commercial Taxes and Registration Department Notification No. II(2)/CTR/269(c-1)/2019, published in the Tamil Nadu Government Gazette Extraordinary dated 29th March 2019.
Does the erratum make any other changes to the earlier notification?
No other changes are listed. The text specifies only the two replacements of FORM GST ITC-03 with FORM GST DRC-03.
