G.O. Ms. No. 167, Amendment to Notification, 22nd October 2019

What the notification does

The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 167, Commercial Taxes and Registration (B1), dated 22nd October 2019. The notification inserts an additional proviso into paragraph 2 of Commercial Taxes and Registration Department Notification No. II(2)/CTR/301(f-2)/2019, which was published in the Tamil Nadu Government Gazette, Extraordinary, dated 23rd April 2019.

The amendment was made by the Governor of Tamil Nadu, on the recommendations of the Council, using the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017.

Filing date fixed by the amendment

G.O. Ms. No. 167 sets a specific due date for a Goods and Services Tax statement. Its key provisions are:

• The statement is FORM GST CMP-08.
• The statement must contain details of payment of self-assessed tax.
• The relevant period is the quarter from July 2019 to September 2019, or any part of that quarter.
• The due date for furnishing the statement is 22nd October 2019.
• The notification is deemed to have come into force from 18th October 2019.

Who is affected

G.O. Ms. No. 167 affects persons required under the amended notification to furnish FORM GST CMP-08 containing details of self-assessed tax payments for the July 2019 to September 2019 quarter, or part of that quarter. The source does not identify any other category of person or create a general filing date for later quarters.

Relevance to property matters

G.O. Ms. No. 167 is a tax filing notification under the Tamil Nadu Goods and Services Tax Act, 2017. It does not contain provisions about land ownership, property registration, planning permission, land use, patta, title, boundaries or property transfer. A property buyer or owner is affected only if they separately fall within the group required to furnish the specified FORM GST CMP-08 statement for the stated quarter.