Notification Issued by Commissioner of State Tax under the Tamil Nadu Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Rules, 2017
The Commissioner of State Tax, under the Commissioner of Commercial Taxes, issued Notification No. 11/2022-TNGST/PP2/GST-15/20/2022 and Notification No. 12/2022-TNGST/PP2/GST-15/20/2022 on 8 December 2022 to assign specified Tamil Nadu Goods and Services Tax powers and functions to two Additional Commissioners. Notification No. 12/2022-TNGST/PP2/GST-15/20/2022 supersedes the Commissioner of State Tax notification dated 26 September 2019, except for anything already done or omitted before supersession. Both notifications take effect immediately and concern tax administration, not land ownership or property transactions.
What the gazette notifications do
Notification No. 11/2022-TNGST/PP2/GST-15/20/2022 and Notification No. 12/2022-TNGST/PP2/GST-15/20/2022 were issued by the Commissioner of State Tax under the Tamil Nadu Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Rules, 2017. They allocate particular statutory powers and functions to named Additional Commissioners.
The notifications were published in the Tamil Nadu Government Gazette Extraordinary on 8 December 2022. Both state that they come into force with immediate effect.
Delegation to the Additional Commissioner
Notification No. 11/2022-TNGST/PP2/GST-15/20/2022 delegates to the Additional Commissioner (Revenue, Collection and Monitoring) the powers conferred on the Commissioner under clause (b) of the proviso to sub-section (1) of Section 30 of the Tamil Nadu Goods and Services Tax Act, 2017.
Key points are:
- The delegation is made by the Commissioner of State Tax.
- The receiving officer is the Additional Commissioner (Revenue, Collection and Monitoring).
- The delegated authority is limited to the powers identified in the notification.
- The delegation has immediate effect.
Authorised officer for specified functions
Notification No. 12/2022-TNGST/PP2/GST-15/20/2022 names the Additional Commissioner (Review, Appeal and Revision) as the authorised officer for functions under Section 48 of the Tamil Nadu Goods and Services Tax Act, 2017, sub-rules (2) and (4) of rule 83, and sub-rule (2) of rule 83B of the Tamil Nadu Goods and Services Tax Rules, 2017.
Key points are:
- The Additional Commissioner (Review, Appeal and Revision) becomes the authorised officer for the specified functions.
- The notification supersedes Notification No. 13/2019/PP2/34099/2019 dated 26 September 2019.
- Actions already taken, or omissions occurring before supersession, are preserved.
- The replacement arrangement has immediate effect.
Relevance to property owners and buyers
The Commissioner of State Tax notifications deal only with the internal assignment of Tamil Nadu Goods and Services Tax powers and functions. They do not describe any change to land title, registration, planning permission, land use, property boundaries or ownership rights. The text also does not impose a property-specific requirement on buyers or owners.
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 this gazette notification change my land ownership or property title?
No land ownership or title change is stated. The notifications assign specified Tamil Nadu Goods and Services Tax powers and functions to two Additional Commissioners.
Which officer receives the delegated power under the first notification?
Notification No. 11/2022-TNGST/PP2/GST-15/20/2022 delegates the specified power to the Additional Commissioner (Revenue, Collection and Monitoring).
Who is the authorised officer under the second notification?
Notification No. 12/2022-TNGST/PP2/GST-15/20/2022 appoints the Additional Commissioner (Review, Appeal and Revision) as the authorised officer for the functions identified in the notification.
What happened to the earlier notification dated 26 September 2019?
It was superseded by Notification No. 12/2022-TNGST/PP2/GST-15/20/2022. Anything done or omitted before the supersession remains unaffected.
