Notification Issued by Commissioner of State Tax under the Tamil Nadu Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Rules, 2017 (500 Ex VI 1 v2)
The Commissioner of State Tax, in the Office of the Commissioner of Commercial Taxes, Government of Tamil Nadu, issued Notification No. 9/2022-PP2/GST-15/20/2022 on 21 October 2022. The notification extends the due date for specified registered persons to furnish FORM GSTR-3B for September 2022 until 21 October 2022.
What the notification does
Notification No. 9/2022-PP2/GST-15/20/2022, dated 21 October 2022, is a Tamil Nadu Goods and Services Tax filing deadline notification. It was issued by the Commissioner of State Tax, in the Office of the Commissioner of Commercial Taxes, Government of Tamil Nadu, on the recommendations of the Council.
The notification extends the deadline for furnishing FORM GSTR-3B for September 2022. The extended due date is 21 October 2022.
Who is covered
Notification No. 9/2022-PP2/GST-15/20/2022 applies to registered persons who are required to furnish a return under sub-section (1) of Section 39 of the Tamil Nadu Goods and Services Tax Act, 2017, read with clause (i) of sub-rule (1) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017.
The notification does not state that every taxpayer or every person involved in a property transaction is covered. Coverage depends on whether the person is a registered person required to furnish the specified return under the provisions identified in the notification.
Key provisions
- The affected return is FORM GSTR-3B.
- The relevant return period is September 2022.
- The extended filing deadline is 21 October 2022.
- The extension was made under sub-section (6) of Section 39 of the Tamil Nadu Goods and Services Tax Act, 2017.
- The Commissioner acted on the recommendations of the Council.
- The notification appears in the Tamil Nadu Government Gazette Extraordinary, Part VI, Section 1, dated 21 October 2022.
Relevance to property readers
Notification No. 9/2022-PP2/GST-15/20/2022 deals only with the due date for furnishing a specified Tamil Nadu Goods and Services Tax return. It does not state any change to land ownership, title, registration, planning permission, land classification or property records.
A property owner, buyer or professional is directly affected only if they fall within the described category of registered persons required to furnish FORM GSTR-3B for September 2022.
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
What deadline was extended by this notification?
The deadline for specified registered persons to furnish FORM GSTR-3B for September 2022 was extended until 21 October 2022.
Does this notification apply to every property buyer or owner?
No general application to property buyers or owners is stated. It applies to registered persons required to furnish the specified FORM GSTR-3B return under the provisions identified in the notification.
Does the notification change land registration or ownership rules?
The notification only addresses the due date for furnishing FORM GSTR-3B. It does not state any change to land registration or ownership rules.
Who issued the notification?
The Commissioner of State Tax, in the Office of the Commissioner of Commercial Taxes, Government of Tamil Nadu, issued Notification No. 9/2022-PP2/GST-15/20/2022 on 21 October 2022.
