Tamil Nadu Government Gazette Extraordinary, No. 357
The Commercial Taxes and Registration Department issued G.O. Ms. No. 132, Commercial Taxes and Registration (B1), dated 2 September 2020, bringing section 10 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 into force from 1 September 2020. The department also issued G.O. Ms. No. 133, Commercial Taxes and Registration (B1), dated 2 September 2020, amending its notification dated 28 May 2020 to extend certain time limits under section 171 of the Tamil Nadu Goods and Services Tax Act, 2017 until 30 November 2020.
What the gazette contains
Tamil Nadu Government Gazette Extraordinary, No. 357 contains two notifications issued by the Commercial Taxes and Registration Department. Both concern the Tamil Nadu Goods and Services Tax framework and were published on 2 September 2020.
The gazette does not contain provisions dealing with land ownership, land records, registration of property or planning permission. Its relevance is limited to the commencement of a tax amendment and an extension of specified compliance time limits.
Commencement of the 2020 amendment
G.O. Ms. No. 132, Commercial Taxes and Registration (B1), dated 2 September 2020, was issued by the Governor of Tamil Nadu using the power under sub-section (2) of Section 1 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2020.
Key provisions are:
- Section 10 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 comes into force on 1 September 2020.
- The notification is deemed to have taken effect from 1 September 2020.
- The amendment Act is identified as Tamil Nadu Act No. 10 of 2020.
Extension of time limits
G.O. Ms. No. 133, Commercial Taxes and Registration (B1), dated 2 September 2020, further amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/348(o-1)/2020, published in the Tamil Nadu Government Gazette Extraordinary on 28 May 2020.
The amendment provides that:
- It applies where a time limit for an authority to complete or comply with an action was specified, prescribed or notified under section 171 of the Tamil Nadu Goods and Services Tax Act, 2017.
- The relevant time limit must fall between 20 March 2020 and 29 November 2020.
- The extension applies where the action was not completed or complied with within the original time.
- The extended deadline is 30 November 2020.
- The Governor made the amendment on the recommendations of the Council, using the power under Section 168A of the Tamil Nadu Goods and Services Tax Act, 2017.
Who may be affected
The deadline amendment concerns authorities responsible for actions under section 171. Property buyers and owners are not given any separate duty, fee or property registration deadline by these notifications.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this gazette change any land ownership or property registration rule?
No land ownership, land record or property registration change is set out in the gazette. It deals with the commencement of a Tamil Nadu Goods and Services Tax amendment and an extension of certain time limits under section 171.
When did section 10 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 take effect?
Section 10 came into force on 1 September 2020. G.O. Ms. No. 132 states that the notification is deemed to have taken effect from that date.
Which compliance time limits were extended to 30 November 2020?
The extension covers time limits for completion or compliance of actions by an authority under section 171 that fell between 20 March 2020 and 29 November 2020, where the action was not completed within the original time.
Which earlier notification was amended?
G.O. Ms. No. 133 further amended Commercial Taxes and Registration Department Notification No. II(2)/CTR/348(o-1)/2020, published in the Tamil Nadu Government Gazette Extraordinary on 28 May 2020.
