G.O. Ms. No. 130, Notifications under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 130, Commercial Taxes and Registration (B1), dated 4th September 2019, under the Tamil Nadu Goods and Services Tax Act, 2017. It removes the requirement for specified registered persons to furnish FORM ITC-04 for July 2017 to March 2019, except that certain outstanding job work challans had to be reported in FORM ITC-04 for the April-June 2019 quarter.
What the notification does
G.O. Ms. No. 130, Commercial Taxes and Registration (B1), dated 4th September 2019, was issued by the Commercial Taxes and Registration Department of the Government of Tamil Nadu. Acting on the recommendations of the Council, the Governor of Tamil Nadu notified a special procedure for registered persons who were required to furnish challan details in FORM ITC-04 under the Tamil Nadu Goods and Services Tax framework.
The notification concerns goods sent to job workers. It does not contain provisions about land ownership, property registration, planning permission or land use.
Who is affected
G.O. Ms. No. 130 applies to registered persons who were required to furnish details of challans in FORM ITC-04 for goods dispatched to job workers.
Property buyers and owners are not affected merely because they own or purchase property. The notification may be relevant to a registered business if it sends goods to a job worker and has FORM ITC-04 reporting responsibilities.
Key provisions
The special procedure provides that:
- The affected registered persons were not required to furnish FORM ITC-04 for the period from July 2017 to March 2019.
- The relief was subject to a reporting condition for goods that remained outstanding on 31st March 2019.
- Challans had to be reported where goods were dispatched to a job worker between July 2017 and March 2019 but had not been received back from the job worker by 31st March 2019.
- Challans also had to be reported where those goods had not been supplied from the job worker's place of business by 31st March 2019.
- The outstanding challan details were to be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.
Practical significance
G.O. Ms. No. 130 provides limited relief from historical FORM ITC-04 filing for the specified period. Registered persons still had to identify goods that remained with a job worker, or had not been supplied from the job worker's premises, as on 31st March 2019 and report the related challans in the specified quarterly form.
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Common questions
Does this notification change any Tamil Nadu land or property rule?
No. The notification deals with FORM ITC-04 reporting for goods sent to job workers under the Tamil Nadu Goods and Services Tax framework.
Who received relief from filing FORM ITC-04?
The relief applies to registered persons who were required to furnish challan details in FORM ITC-04. They were not required to furnish the form for July 2017 to March 2019, subject to the condition concerning outstanding goods.
Which job work challans still had to be reported?
Challans had to be reported for goods dispatched between July 2017 and March 2019 that had not been received back from the job worker or supplied from the job worker's place of business as on 31st March 2019.
Where were the outstanding challan details to be entered?
The details were to be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.
