G.O. Ms. No. 199, Amendment to Notification under the Tamil Nadu Goods and Services Tax Act, 2017

What the notification changes

G.O. Ms. No. 199, Commercial Taxes and Registration (B1), dated 30 December 2019, adds a further proviso to Commercial Taxes and Registration Department Notification No. II(2)/CTR/79(h-1)/2018, which was published in the Tamil Nadu Government Gazette Extraordinary on 23 January 2018.

The Governor of Tamil Nadu made the amendment using the powers under section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, based on the recommendations of the Council.

Who can receive the waiver

The late fee waiver applies to registered persons who meet all of these conditions:

• They failed to furnish details of outward supplies in FORM GSTR-1 by the applicable due date.
• The delayed details relate to months or quarters from July 2017 to November 2019.
• They furnished those details in FORM GSTR-1 between 19 December 2019 and 10 January 2020.

For registered persons meeting these conditions, the amount of late fee payable under section 47 of the Tamil Nadu Goods and Services Tax Act, 2017, stands waived. The notification does not state a particular late fee amount.

Effective date

G.O. Ms. No. 199 is deemed to have come into force on 19 December 2019. This means the amendment operates from the beginning of the filing window stated in the notification, even though the Government Order is dated 30 December 2019.

Relevance to property readers

The Commercial Taxes and Registration Department notification concerns delayed FORM GSTR-1 filings and the related late fee waiver. It does not set out provisions about land ownership, property registration, title, land classification or planning permission.

A property owner, buyer or professional is directly affected only if they are also a registered person covered by the Tamil Nadu Goods and Services Tax Act, 2017, and satisfy the filing conditions stated in the notification.