Notification Issued by Commissioner of State Tax under the Tamil Nadu Goods and Service Tax Act, 2017 and Tamil Nadu Goods and Service Tax Rules, 2017
The Commissioner of State Tax in the office of the Commissioner of Commercial Taxes issued Notification No. 10/2022-TNGST-PP2/GST-15/20/2022 on November 23, 2022, delegating test purchase powers under the Tamil Nadu Goods and Services Tax Act, 2017 and its rules to the Joint Commissioner (Territorial). The delegation allows that officer to purchase goods, services or both to check whether tax invoices or bills of supply are issued, and it came into force immediately.
What the notification does
Notification No. 10/2022-TNGST-PP2/GST-15/20/2022, issued by the Commissioner of State Tax in the office of the Commissioner of Commercial Taxes on November 23, 2022, delegates a specific tax enforcement power to the Joint Commissioner (Territorial). The notification was published in the Tamil Nadu Government Gazette Extraordinary, Part VI, Section 1.
The Commissioner of State Tax exercised the delegation power provided by sub-section (3) of Section 5 of the Tamil Nadu Goods and Services Tax Act, 2017. The delegated officer may exercise the identified power and perform the related functions under that Act and the rules made under it.
Test purchase power
The delegated function appears under Chapter XIV and Section 67 (12), with the subject described as a test purchase. Its purpose is to check whether a supplier issues the required tax documentation during a purchase.
Key provisions are:
- The Joint Commissioner (Territorial) receives the delegated power.
- The officer may purchase goods, services or both.
- The purchase is made to check the issue of tax invoices or bills of supply.
- The delegation came into force immediately.
The notification does not describe the procedure for making a test purchase or provide any further conditions, limits, rates or fees.
Who may be affected
Notification No. 10/2022-TNGST-PP2/GST-15/20/2022 may affect persons or businesses supplying goods, services or both under the Tamil Nadu Goods and Services Tax framework. A test purchase can be used to check whether the supplier gives a tax invoice or bill of supply.
Property buyers and owners are not given any separate duty under the notification merely because they buy, sell or own land. The text contains no provision changing land ownership, title records, registration, planning permission, land use or property tax. Its subject is the delegation of Goods and Services Tax enforcement powers concerning invoices and bills of supply.
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
Can the Joint Commissioner (Territorial) make a test purchase from a supplier?
Yes. The notification delegates power to purchase goods, services or both to check whether tax invoices or bills of supply are issued.
When did the delegation take effect?
Notification No. 10/2022-TNGST-PP2/GST-15/20/2022 states that it came into force immediately.
Does this notification change my land title or property registration?
No such change is stated. The notification deals only with delegation of test purchase powers under the Tamil Nadu Goods and Services Tax Act, 2017 and its rules.
Who received the delegated power?
The Commissioner of State Tax delegated the identified test purchase power to the Joint Commissioner (Territorial).
