Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2018
The Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2018 was issued by the Commercial Taxes and Registration Department through G.O. Ms. No. 156, Commercial Taxes and Registration (B1), dated 12th December 2018. It inserts an explanation into Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017, allowing the annual return for the period from 1st July 2017 to 31st March 2018 to be furnished on or before 31st March 2019.
What the document does
The Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2018 changes the application of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 for one specified annual return period. The Commercial Taxes and Registration Department issued it through G.O. Ms. No. 156, Commercial Taxes and Registration (B1), dated 12th December 2018, following recommendations of the Council.
The document inserts an explanation declaring that the annual return covering 1st July 2017 to 31st March 2018 must be furnished on or before 31st March 2019.
Why the change was made
The Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2018 records that the electronic system needed for annual return filing was still at an advanced stage of development and was likely to become operational by 31st January 2019. Because registered persons could not furnish the return electronically, difficulties had arisen in applying Section 44.
The Governor of Tamil Nadu used the power under Section 172 of the Tamil Nadu Goods and Services Tax Act, 2017 to remove those difficulties.
Who is affected
The Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2018 applies to registered persons required to furnish an annual return under Section 44. The document states that the annual return requirement does not apply to:
- An Input Service Distributor.
- A person paying tax under Section 51.
- A person paying tax under Section 52.
- A casual taxable person.
- A non-resident taxable person.
Relevance to property owners and buyers
The Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2018 concerns GST annual return filing. It does not contain provisions about land ownership, title, registration of property documents, planning permission or land use.
Its practical relevance is therefore to a property owner, buyer or professional only if that person or business was a registered person required to file the specified GST annual return. The key provision is limited to the return period from 1st July 2017 to 31st March 2018 and the filing date of 31st March 2019.
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
What filing date did this document set for the 2017 to 2018 GST annual return?
The annual return for the period from 1st July 2017 to 31st March 2018 was to be furnished on or before 31st March 2019.
Why was the GST annual return filing date changed?
The required electronic filing system was still being developed and was likely to become operational by 31st January 2019. The document states that registered persons therefore could not furnish the annual return electronically.
Does this notification change land ownership or property registration rules?
No. The document deals with GST annual returns and contains no provisions about land ownership, property title, document registration, planning permission or land use.
Which registered persons are excluded from the annual return requirement described here?
The exclusions listed are an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and a non-resident taxable person.
