Date of Coming into Force of the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2019
The Government of Tamil Nadu, through the Commercial Taxes and Registration Department, issued G.O. Ms. No. 202, Commercial Taxes and Registration (B1), dated 31st December 2019. The notification appoints 1st January 2020 as the date when specified provisions of the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2019 come into force.
Purpose
G.O. Ms. No. 202, Commercial Taxes and Registration (B1), dated 31st December 2019, is a commencement notification issued by the Government of Tamil Nadu through the Commercial Taxes and Registration Department. Using the power under sub-section (2) of section 1 of the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2019, the Governor of Tamil Nadu appoints 1st January 2020 as the commencement date for specified provisions.
The notification was signed by Ka. Balachandran, Principal Secretary to Government.
Provisions brought into force
The notification covers provisions within sections 2 to 21 of Tamil Nadu Ordinance No. 10 of 2019, but expressly excludes several sections.
The provisions brought into force on 1st January 2020 are:
- Sections 3 to 6.
- Sections 8 and 9.
- Sections 11 to 13.
- Section 21.
The notification excludes:
- Section 2.
- Section 7.
- Section 10.
- Sections 14 to 20.
The notification does not state a commencement date for the excluded sections.
Who may be affected
The commencement notification is relevant to people, businesses and professionals whose rights or obligations may be governed by the specified provisions of the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2019. The source does not reproduce or explain what those provisions change, so their detailed effect cannot be determined from this notification alone.
For property buyers, owners and land professionals, the notification contains no specific provision about land ownership, registration, planning permission, land use or property transfer. Its stated function is limited to fixing the commencement date for selected provisions of the tax amendment ordinance.
Gazette publication
The Government of Tamil Nadu published the notification in the Tamil Nadu Government Gazette Extraordinary, No. 480, Part II, Section 2, on 31st December 2019. Its notification reference is No. II(2)/CTR/997(c)/2019.
The Gazette was printed and published by the Director of Stationery and Printing, Chennai, on behalf of the Government of Tamil Nadu.
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
When did the specified GST amendment provisions come into force?
The Governor of Tamil Nadu appointed 1st January 2020 as the commencement date for the specified provisions.
Which provisions were brought into force by this notification?
The notification brings sections 3 to 6, sections 8 and 9, sections 11 to 13, and section 21 of Tamil Nadu Ordinance No. 10 of 2019 into force.
Did every provision of the amendment ordinance start on 1st January 2020?
No. Section 2, section 7, section 10 and sections 14 to 20 were expressly excluded. The notification does not give a commencement date for those sections.
Does this notification change land or property rules?
The notification contains no specific provisions about land, property registration, planning, land use or ownership. It only fixes the commencement date for selected provisions of the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2019.
