Notification No. 15/2021, Tamil Nadu Goods and Services Tax
The Commissioner of State Tax, under the Commissioner of Commercial Taxes, issued Notification No. 15/2021, Tamil Nadu Goods and Services Tax, PP2/GST-15/11/2021, dated 18 November 2021. It exempts registered persons with aggregate turnover of up to two crore rupees in the financial year 2020-2021 from filing the annual return for that financial year, with effect from 1 August 2021.
What the notification does
Notification No. 15/2021, Tamil Nadu Goods and Services Tax, PP2/GST-15/11/2021, was issued by the Commissioner of State Tax under the Commissioner of Commercial Taxes on 18 November 2021. It was published in the Tamil Nadu Government Gazette Extraordinary, Part VI, Section 1.
The notification provides a specific exemption from the annual return filing requirement under the Tamil Nadu Goods and Services Tax Act, 2017. The exemption was issued on the recommendations of the Council.
Key provisions are:
- A registered person qualifies if their aggregate turnover in the financial year 2020-2021 was up to two crore rupees.
- A qualifying registered person is exempt from filing the annual return for the financial year 2020-2021.
- The exemption is deemed to have come into force on 1 August 2021.
Who is affected
Notification No. 15/2021 applies to persons registered under the Tamil Nadu Goods and Services Tax framework who meet the stated turnover condition for the financial year 2020-2021.
The notification does not describe different treatment for property buyers, property owners, developers or other business categories. Its test is whether the person is registered and whether aggregate turnover for that financial year was up to two crore rupees.
A registered person whose aggregate turnover exceeded two crore rupees is not included in the exemption stated in the notification. The source does not set out any other annual return exemption or filing requirement for such persons.
Relevance to land and property
Notification No. 15/2021 is a tax compliance notification, not a land ownership, registration, planning or land use document. It does not change property title, boundaries, development rights or land classification.
A property owner or property professional may be affected only if they are a registered person under the Tamil Nadu Goods and Services Tax framework and meet the turnover condition. The practical effect stated in the notification is limited to exemption from filing the annual return for the financial year 2020-2021.
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
Who qualifies for the annual return exemption?
A registered person whose aggregate turnover in the financial year 2020-2021 was up to two crore rupees qualifies for the exemption.
Which annual return does the exemption cover?
The exemption covers the annual return for the financial year 2020-2021.
When did the exemption take effect?
Notification No. 15/2021 is deemed to have come into force on 1 August 2021.
Does the notification change my property rights or land classification?
No property right or land classification change is stated. The notification concerns an exemption from filing a Tamil Nadu Goods and Services Tax annual return.
