The Commissioner of State Tax, Tamil Nadu has issued Notification No. 02/2026-TNGST (PP2/GST-15/22/2026), dated 19th May 2026, in exercise of powers conferred under sub-section (1) of Section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017) read with Rule 23 of the Tamil Nadu Goods and Services Tax Rules, 2017 (TNGST Rules, 2017). The notification has been issued from the Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005.
Salient Features of the Notification:
As per the said notification, the Joint Commissioner is hereby designated and authorised as the competent officer to exercise the powers and perform the functions conferred under the first proviso to sub-rule (1) of Rule 23 of the Tamil Nadu Goods and Services Tax Rules, 2017. Rule 23(1) of the TNGST Rules, 2017 deals with the revocation of cancellation of GST registration, providing a critical mechanism for taxpayers whose GST registrations have been cancelled to apply for and obtain restoration of such registrations.
Retrospective Effect:
Notably, the notification shall be deemed to have come into force with effect from 01st October 2023, thereby conferring it with retrospective effect. This implies that all proceedings and actions undertaken by the Joint Commissioner in exercise of powers under the first proviso to Rule 23(1) of the TNGST Rules, 2017 on or after 01.10.2023 shall be deemed to have been validly authorised and legally sanctioned under this notification.
Significance of the Notification:
The delegation of powers to the Joint Commissioner under Rule 23(1) of the TNGST Rules, 2017 is a significant administrative step aimed at decentralising authority for processing applications for revocation of cancelled GST registrations. This measure is expected to expedite the disposal of pending revocation applications, reduce delays in restoration of GST registrations, and provide timely relief to taxpayers who were deregistered and wish to resume their business activities within the GST framework in Tamil Nadu.
Legal Basis:
The notification has been issued under the authority of sub-section (1) of Section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017) read with Rule 23 of the TNGST Rules, 2017. Section 5(1) of the TNGST Act empowers the Commissioner to delegate his functions to subordinate officers by way of a notification, thereby enabling effective and decentralised administration of the Act across Tamil Nadu.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/CCT-Notification-No.-02-of-2026-dated-19.05.2026.pdf
