Tamil Nadu Goods and Services Tax Return Notifications, 29th December 2017
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O.Ms.No. 185 and G.O.Ms.No. 186 on 29th December 2017 under the Tamil Nadu Goods and Services Tax Act, 2017. G.O.Ms.No. 185 sets quarterly FORM GSTR-1 filing deadlines for registered persons with aggregate turnover up to 1.5 crore rupees, while G.O.Ms.No. 186 limits the daily late fee for delayed FORM GSTR-4 returns. G.O.Ms.No. 185 supersedes Commercial Taxes and Registration Department Notification No. II(2)/CTR/935(b-1)/2017, except for matters already done or omitted before the supersession.
What the notifications govern
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O.Ms.No. 185 and G.O.Ms.No. 186 on 29th December 2017. Both concern return filing under the Tamil Nadu Goods and Services Tax Act, 2017.
G.O.Ms.No. 185 introduces a special quarterly procedure for furnishing details of outward supplies in FORM GSTR-1. G.O.Ms.No. 186 waives the portion of the late fee for delayed FORM GSTR-4 returns that exceeds the stated daily amounts.
These notifications deal with Tamil Nadu Goods and Services Tax returns. They do not contain provisions concerning land ownership, registration of property, planning permission or change of land use.
Who is affected
G.O.Ms.No. 185 applies to registered persons whose aggregate turnover was up to 1.5 crore rupees in either the preceding financial year or the current financial year. Those registered persons may furnish FORM GSTR-1 details quarterly for the periods covered.
G.O.Ms.No. 186 applies to any registered person who failed to furnish FORM GSTR-4 by the due date. A property buyer, owner or professional is affected only if they are a registered person falling within the relevant tax return requirements described in the notifications.
Key provisions
G.O.Ms.No. 185 provides the following FORM GSTR-1 deadlines:
- For July to September 2017, details could be furnished by 10th January 2018.
- For October to December 2017, details could be furnished by 15th February 2018.
- For January to March 2018, details could be furnished by 30th April 2018.
- The special procedure or extended time limits for other specified details or returns for July 2017 to March 2018 were to be notified later in the Official Gazette.
- Commercial Taxes and Registration Department Notification No. II(2)/CTR/935(b-1)/2017, dated 15th November 2017, was superseded, while preserving matters already done or omitted before supersession.
G.O.Ms.No. 186 provides that:
- For delayed FORM GSTR-4 filing, the late fee exceeding twenty five rupees for each day of continuing failure is waived.
- If the total amount payable in lieu of state tax in FORM GSTR-4 is nil, the late fee exceeding ten rupees for each day of continuing failure is waived.
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 notification change my land or property rights?
No land or property rights are addressed. The notifications concern FORM GSTR-1 filing deadlines and the late fee for delayed FORM GSTR-4 returns under the Tamil Nadu Goods and Services Tax Act, 2017.
Who could use the quarterly FORM GSTR-1 procedure?
Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding financial year or the current financial year could use the quarterly procedure for the periods listed.
What was the FORM GSTR-1 deadline for January to March 2018?
The deadline stated for furnishing FORM GSTR-1 details for January to March 2018 was 30th April 2018.
Was the entire FORM GSTR-4 late fee waived?
No. The amount exceeding twenty five rupees per day was waived. Where the total amount payable in lieu of state tax was nil, the amount exceeding ten rupees per day was waived.
