Reduction of late fee in case of delayed filing of FORM GSTR-5 - G.O. Ms. No. 008 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 8, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.] No. II(2)/CTR/79(h-2)/2018 In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. Dr. C. CHANDRAMOULI, Additional Chief Secretary to Government (FAC)