G.O. Ms. No. 181, Penalty Waiver under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department issued G.O. Ms. No. 181, Commercial Taxes and Registration (B1), dated 2 December 2020, waiving a penalty for specified non-compliance by registered persons under the Tamil Nadu Goods and Services Tax Act, 2017. The waiver covers non-compliance from 1 December 2020 to 31 March 2021, provided the registered person complies from 1 April 2021, and the notification is deemed to have come into force on 29 November 2020.
What the notification does
G.O. Ms. No. 181, Commercial Taxes and Registration (B1), dated 2 December 2020, was issued by the Commercial Taxes and Registration Department under the Tamil Nadu Goods and Services Tax Act, 2017. Acting on the recommendations of the Council, the Governor of Tamil Nadu waived the penalty payable by registered persons for a specified period and subject to a future compliance condition.
The notification was published in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary, No. 502, dated 2 December 2020. It is deemed to have come into force on 29 November 2020.
Who is affected
G.O. Ms. No. 181 applies to a registered person who did not comply with the requirements of Commercial Taxes and Registration Department Notification No. II(2)/CTR/232(h-6)/2020, published in the Tamil Nadu Government Gazette Extraordinary on 13 April 2020.
The source does not describe the detailed requirements of that earlier notification. It only identifies the earlier notification and provides relief from the penalty for non-compliance during the stated period.
Key provisions
- The penalty being waived is the penalty payable under section 125 of the Tamil Nadu Goods and Services Tax Act, 2017.
- The waiver concerns non-compliance with Commercial Taxes and Registration Department Notification No. II(2)/CTR/232(h-6)/2020.
- The covered non-compliance period is from 1 December 2020 to 31 March 2021.
- The waiver is conditional. The registered person must comply with the earlier notification from 1 April 2021.
- The legal power for the waiver is stated to come from section 128 of the Tamil Nadu Goods and Services Tax Act, 2017.
Relevance to property owners and buyers
G.O. Ms. No. 181 concerns Goods and Services Tax compliance by registered persons. It does not state any change to land ownership, registration of property, planning permission, land classification or property records. A property buyer, owner or professional is directly affected only if that person is a registered person covered by the identified compliance requirement and penalty waiver.
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 G.O. Ms. No. 181 change any land or property registration rule?
No land or property registration change is stated. The notification deals with waiver of a Goods and Services Tax penalty for specified non-compliance by registered persons.
Which period does the penalty waiver cover?
The waiver covers non-compliance from 1 December 2020 to 31 March 2021.
Is the penalty waiver automatic for every registered person?
No. It applies to a registered person covered by the identified earlier notification and is conditional on compliance from 1 April 2021.
When did G.O. Ms. No. 181 take effect?
The notification is deemed to have come into force on 29 November 2020.
