G.O. Ms. No. 141, Final Return in Form GSTR-10
The Government of Tamil Nadu's Commercial Taxes and Registration Department issued G.O. Ms. No. 141, Commercial Taxes and Registration (B-1), dated 26 October 2018, concerning final returns under the Tamil Nadu Goods and Services Tax Act, 2017. It allowed persons whose registration had been cancelled by the proper officer on or before 30 September 2018 to furnish their final return in Form GSTR-10 until 31 December 2018.
What the notification governs
G.O. Ms. No. 141, Commercial Taxes and Registration (B-1), dated 26 October 2018, deals with the final return required after cancellation of a registration under the Tamil Nadu Goods and Services Tax Act, 2017. The Governor of Tamil Nadu issued the notification on the recommendations of the Council.
The notification was published by the Commercial Taxes and Registration Department in the Tamil Nadu Government Gazette Extraordinary on 26 October 2018.
Who was covered
G.O. Ms. No. 141 applied to persons whose registration under the Tamil Nadu Goods and Services Tax Act, 2017 had been cancelled by the proper officer on or before 30 September 2018.
The notification identifies these persons as a particular class for the purpose of furnishing the final return. It does not extend the stated class to registrations cancelled after 30 September 2018.
Key provisions
The Commercial Taxes and Registration Department notification provides that:
- The relevant filing is the final return in Form GSTR-10 under the Tamil Nadu Goods and Services Tax Rules, 2017.
- The filing period for the identified class ran until 31 December 2018.
- Eligibility depended on the registration having been cancelled by the proper officer on or before 30 September 2018.
- The notification was made using the powers under Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017, read with Section 45 of that Act and rule 81 of the Tamil Nadu Goods and Services Tax Rules, 2017.
Relevance to property owners and buyers
G.O. Ms. No. 141 concerns GST registration cancellation and the filing of a final return. The notification contains no provision changing land ownership, property registration, planning permission, land use or title records.
A property owner, buyer or professional would be directly affected only if they fell within the identified class of persons with a cancelled registration under the Tamil Nadu Goods and Services Tax Act, 2017. The filing date specified in the notification was 31 December 2018.
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
Who was eligible to use the filing period in this notification?
Persons whose registration under the Tamil Nadu Goods and Services Tax Act, 2017 was cancelled by the proper officer on or before 30 September 2018.
Which return did affected persons have to file?
They had to furnish the final return in Form GSTR-10 under the Tamil Nadu Goods and Services Tax Rules, 2017.
What was the last date stated for filing Form GSTR-10?
The notification allowed the identified class of persons to furnish the final return until 31 December 2018.
Does this notification change property or land records?
No property or land record change is stated. The notification deals only with final GST returns for persons whose registrations had been cancelled by the specified date.
