Notification No. 13/2022-TNGST/PP2/GST-15/20/2022 under the Tamil Nadu Goods and Services Tax Act, 2017 and Rules, 2017

What the notification does

Notification No. 13/2022-TNGST/PP2/GST-15/20/2022 was 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. It inserts an additional proviso into Notification No. 3/2021-TNGST/PP2/GST-15/11/2021, dated March 31, 2021.

The change extends the time limit for furnishing outward supply details in FORM GSTR-1 for the November 2022 tax period. The extended limit is the thirteenth day of the month following that tax period.

Who is covered

Notification No. 13/2022-TNGST/PP2/GST-15/20/2022 applies only 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, and
• have their principal place of business in one of the districts listed in the notification.

The listed districts are:

• Chennai
• Tiruvallur
• Chengalpattu
• Kancheepuram
• Tiruvannamalai
• Ranipet
• Vellore
• Villupuram
• Cuddalore
• Thiruvarur
• Nagapattinam
• Mayiladuthurai
• Thanjavur

Key provisions

Notification No. 13/2022-TNGST/PP2/GST-15/20/2022 provides that:

• the filing concerned is FORM GSTR-1, which contains details of outward supplies,
• the extension concerns only the November 2022 tax period,
• eligibility depends on the registered person's principal place of business being in a listed district, and
• the extension was made on the recommendations of the Council.

Relevance to property owners and buyers

Notification No. 13/2022-TNGST/PP2/GST-15/20/2022 does not change land ownership, registration, planning, building or land use requirements. It may affect a property owner, buyer or property professional only if that person is a registered taxpayer covered by the return requirement and district conditions stated in the notification.