Postponement of Coming into Force of the Provisions Relating to E-Way Bill under the Tamil Nadu Goods and Services Tax Rules, 2017
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O.Ms.No. 24, Commercial Taxes and Registration (B1), dated 3rd February 2018, to postpone the coming into force of provisions relating to the E-Way Bill under the Tamil Nadu Goods and Services Tax Rules, 2017. It rescinds the department's notification No. SRO A-60(b-1)/2017 dated 29th December 2017, while preserving anything done or omitted before the rescission, and is deemed effective from 2nd February 2018.
What the notification does
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O.Ms.No. 24, Commercial Taxes and Registration (B1), dated 3rd February 2018. Its stated purpose is to postpone the coming into force of provisions relating to the E-Way Bill under the Tamil Nadu Goods and Services Tax Rules, 2017.
The notification was made by the Governor of Tamil Nadu using the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017.
Main legal change
G.O.Ms.No. 24 rescinds Commercial Taxes and Registration Department Notification No. SRO A-60(b-1)/2017. That earlier notification was published on page 1 of Part III, Section 1(a) of the Tamil Nadu Government Gazette Extraordinary dated 29th December 2017.
Key provisions are:
- The earlier notification concerning the E-Way Bill provisions is rescinded.
- The rescission does not disturb anything done, or omitted to be done, before the rescission took effect.
- G.O.Ms.No. 24 is deemed to have come into force from 2nd February 2018.
- The notification was published in the Tamil Nadu Government Gazette Extraordinary on 3rd February 2018 as No. II(2)/CTR/116(d)/2018.
Who may be affected
G.O.Ms.No. 24 is relevant to anyone relying on the commencement notification for E-Way Bill provisions under the Tamil Nadu Goods and Services Tax Rules, 2017. Such readers should note that the identified earlier notification was withdrawn with effect from 2nd February 2018, subject to the protection for earlier acts and omissions.
Relevance to land and property
G.O.Ms.No. 24 does not set out rules about land ownership, registration of property, planning permission, land use or property transfers. Although it was issued by the Commercial Taxes and Registration Department, its subject is limited to the E-Way Bill provisions under the Tamil Nadu Goods and Services Tax Rules, 2017.
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 G.O.Ms.No. 24 take effect?
G.O.Ms.No. 24 is deemed to have come into force from 2nd February 2018.
Which earlier notification was cancelled?
The notification rescinds Commercial Taxes and Registration Department Notification No. SRO A-60(b-1)/2017, published in the Tamil Nadu Government Gazette Extraordinary dated 29th December 2017.
Are actions taken before the rescission affected?
The rescission does not affect anything done or omitted to be done before it took effect.
Does this notification change any Tamil Nadu land or property rule?
No land or property rule is set out in the notification. It deals with postponing the coming into force of E-Way Bill provisions under the Tamil Nadu Goods and Services Tax Rules, 2017.
